Pengaruh Partisipasi Dalam Penyusunan Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Kinerjamanajerial SKPD Dengan Desentralisasi Sebagai Variabel Moderating (Studi Empiris Pada SKPD Pemerintah Daerah Kota Padang)

Abstract

Managerial performance is one factor that can be used to improve organizational effectiveness. In order for these objectives to be achieved effectively it is necessary to pay attention to participation in budgeting and budget targets clarity and greater decentralization in relation to decisions related to the budget. Thus, in this study the authors examine the effect of participation in budget preparation, budget goal clarity on managerial performance SKPD with decentralization as a moderating variable. To test this hypothesis the author uses primary data by spreading the questionnaire, which was distributed directly to the Unit (SKPD) Padang. After data were analyzed, using analysis of MRA moderated regresion analyisis, found one hypothesis is accepted and the three hypotheses are rejected. It is recommended that the government apparatus further enhance closer cooperation in the preparation of the budget. For further research, preferably using the method of data collection by field surveys and interviews to assess the extent of influence between variables and are advised to consider the use of decentralized variable as variables moderate the relationship of participation in budget preparation and budget clarity SKPD managerial performance.

Keywork: managerial performance SKPD, participation budgeting, budget target clarity, and decentralization.