Pengaruh Gaya Kepemimpinan Sebagai Variabel Moderating Dalam Hubungan Antara Partisipasi Penyusunan Anggaran Terhadap Kinerja Instansi Pemerintah (Studi Empiris Satuan Kerja Perangkat Daerah Kota Padang)

Abstract

This study aimed to examine: 1) the effect of budgetary participation on performance of government agencies, 2) the effect of leadership styles on the relationship of  budgetary participation and the performance of government agencies.

Population of this study is regional work unit in Padang. Sample selection is using total sampling method. data of this study is primary data that was collected survey techniques by distributing questionnaires to respondent. and respondent were head regional work unit and the entire head section regional work unit. Statistical analysis was moderated regression analysis.

The research proves that 1) Budget participation does not affect the performance of government agencies. 2) Leadership Styles gives positive significant effect on the performance of government agencies, the effects are stronger when it using the relationship-oriented leadership style.

This study suggested the next researcher to use method of field surveys and interviews to assess the extent of influence between variables. The implication of those findings for Padang city’s governments should be able to consider an employee's participation in the budget process so the responsibilities that given can be implemented in earnest.

Key words: performance of government agencies, budgetary participation, leadership style