Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
Vol 6 No 01 (2022): Accountia Journal Vol. 6 No. 1 Tahun 2022

PENGARUH BUDGETARY GOAL CHARACTERISTICS, DAN KOMPENSASI TERHADAP KINERJA APARAT PEMDA DENGAN MOTIVASI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA DINAS KOTA PEKANBARU)

ASDE RAHMAMULYATI (UNIVERSITAS MUHAMMADIYAH RIAU)
ANNIE MUSTIKA PUTRI (UNIVERSITAS MUHAMMADIYAH RIAU)
EVI MARLINA (UNIVERSITAS MUHAMMADIYAH RIAU)



Article Info

Publish Date
21 Apr 2022

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Budgetary Goal Characteristics, dan kompensasi terhadap kinerja aparat pemda dengan motivasi sebagai variabel moderating (studi empiris pada Dinas Kota Pekanbaru). Penelitian ini berjenis kuantitatif. Populasi penelitian ini yang digunakan sebanyak 22 Dinas Kota Pekanbaru. Pemilihan sampel dalam penelitian ini sebanyak 220 orang pegawai Dinas Kota Pekanbaru, dengan metode pengumpulan data menggunakan kuesioner. Teknik analisis dalam penelitian ini menggunakan analisis Moderating Regression Analysis (MRA), memakai SPSS. Hasil dari penelitian ini menunjukkan bahwa Budgetary Goal Characteristics, dan Kompensasi, berpengaruh signifikan terhadap Kinerja Aparat Pemda, begitupun motivasi sebagai variabel moderating berpengaruh signifikan terhadap Kinerja Aparat Pemda. ABSTRACT This study aims to determine the effect of Budgetary Goal Characteristics, and compensation on the performance of local government officials with motivation as a moderating variable (empirical study at Pekanbaru City Office). This research is quantitative. The population of this study used as many as 22 Pekanbaru City Offices. The sample selection in this study was 220 employees of the Pekanbaru City Office, with the data collection method using a questionnaire. The analysis technique in this study uses Moderating Regression Analysis (MRA), using SPSS. The results of this study indicate that Budgetary Goal Characteristics, and Compensation, have a significant effect on the performance of local government officials, as well as motivation as a moderating variable has a significant effect on the performance of local government officials.

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Journal Info

Abbrev

accountia

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal is a scientific journal that presents original articles about the latest knowledge, research and development information in the field of accounting. This journal is a means of publication and a forum for sharing scientific knowledge related to accounting and open to practitioners and ...