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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) DeReMa (Development Research of Management) Jurnal Manajemen Jurnal Riset Akuntansi dan Keuangan Shirkah: Journal of Economics and Business Jurnal Keuangan dan Bisnis Asia Pacific Journal of Management and Education(APJME) Literacy: Jurnal Pendidikan Ekonomi Prosiding Konferensi Nasional PKM-CSR Manajemen dan Kewirausahaan International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Jurnal Penelitian Jurnal Keuangan dan Bisnis
Nova Ch. Mamuaya
Universitas Negeri Manado
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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
Pengaruh Penganggaran Partisipatif, Komitmen Organisasi Dan Pengendalian Intern Terhadap Kinerja Manajerial Aparatur Pemerintah Kabupaten Minahasa Mamuaya, Nova CH; Kewo, Cecilia Lelly
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.15854

Abstract

Abstract. This study aims to empirically examine the effect of participatory budgeting, organizational commitment and internal control both simultaneously and partially on the managerial performance of the Minahasa district government apparatus in North Sulawesi Province. The method used in this study is the sampling method. Sampling was carried out using a simple random sampling method for officers who were assigned to SKPD in Minahasa District. The data used are primary data and data collection through a questionnaire. The analytical method used is descriptive analysis, then testing the hypothesis used path analysis method. The results of the study indicate that simultaneous participatory budgeting, organizational commitment and internal control affect managerial performance. Partially participatory budgeting, organizational commitment and  internal controls each have a positive effect on managerial performance.Abstrak. Penelitian ini bertujuan untuk menguji secara empirik pengaruh penganggaran partisipatif, komitmen organisasi dan pengendalian intern baik secara simultan maupun parsial terhadap kinerja manajerial aparat pemerintah kabupaten Minahasa  di Propinsi Sulawesi Utara. Metode yang digunakan dalam penelitian ini adalah metode sampling. Penarikan sampel dilakukan dengan metode simpel random sampling pada aparat yang bertugas pada SKPD di Kabupaten Minahasa. Data yang digunakan adalah data primer dan pengumpulan data dilakukan melalui melalui kuesioner. Metode analisis yang digunakan adalah analisis deskriptif, kemudian pengujian hipotesis dipakai metode analisis jalur (path analysis).Hasil penelitian menunjukkan bahwasecara simultanpenganggaran partisipatif, komitmen organisasi dan pengendalian intern berpengaruh terhadap kinerja manajerial. Secara parsial penganggaran partisipatif, komitmen pada organisasi dan pengendalian intern masing-masing berpengaruh positif terhadap kinerja manajerial. Kata kunci.Penganggaran Partisipatif, Komitmen Organisasi, Pengendalian Intern, Kinerja Manajerial
Co-Authors Aditya Pandowo Cecilia Lelly Kewo Efti Novita Sari Eva Desembrianita Fitri Novilia Freddy S. Kawatu Freddy Semuel Kawatu Grace Jenny Soputan Gratcia Ayu Esteline Sahensolar James Manengkey Janet Sombolinggi Laksono Trisnantoro Made Krisnanda Maria Yuliana Kasiala Marice Legi Marice Legi Marice P. Legi Merry Rumagit Meslin Mirah Muhammad Sabir Ramon Arthur Ferry Tumiwa Sombolinggi, Janet Sophia Pongoh Sri Siswanto