Jurnal Akuntansi Manado (JAIM)
Volume 1. Nomor 3. Desember 2020

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA PEGAWAI: STUDI KASUS PADA DINAS PENDIDIKAN DAN KEBUDAYAAN KOTA TOMOHON

Claudio Oba (Universitas Negeri Manado)
Yance Tawas (Manado state University)
Anita Nisa Kambey (Unknown)



Article Info

Publish Date
30 Jan 2021

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui apakah Partisipasi penyusunan anggaran berpengaruh terhadap kinerja pegawai di dinas pendidikan dan kebudayaan kota Tomohon. Sampel dalam penelitian ini adalah pegawai di dinas Pendidikan dan Kebudayaan Kota Tomohon. Teknik analisis menggunakan Purposive sampling dan ada 36 responden. Metode penelitian yang digunakan adalah metode kuantitatif. Teknik analisis yang digunakan adalah analisis regresi linear sederhana dan menggunakan aplikasi SPSS 22. Penelitian ini menggunakan metode survey dengan menggunakan data primer yang diperoleh dari kuesioner. Skor hasil kuesioner diuji validitas dan reliabilitas. Data dianalisis menggunakan metode analisis regresi sederhana. Dapat dilihat bahwa nilai signifikasi 0,748 > 0,05, artinya variabel Partisipasi Penyusunan Anggaran tidak berpengaruh signifikan terhadap Kinerja Pegawai. Berdasarkan nilai thitung sebesar 0.324 < 2.032 ttabel, artinya variabel Partisipasi Penyusunan Anggaran tidak berpengaruh signifikan terhadap Kinerja Pegawai. Hasil penelitian ini menunjukan bahwa Partisipasi Penyusunan Anggaran tidak berpengaruh terhadap Kinerja Pegawai. Kata Kunci :Partsipasi Penyusunan Anggaran, Kinerja, Pegawai Abstract The purpose of this studied was to determine whether budgetary participation had an effect on employee performance in the education and culture office of the city of tomohon. The sample in this studied were employees of the tomohon city education and culture office. The analysis technique used purposive sampling and there were 36 respondents.The researched method used was a quantitative method. The analysis technique used was simple linear regression analysis and uses the spss 22 application. This studied used a surveyed method using primary data obtained from a questionnaire. The scores from the questionnaire were tested for validity and reliability. Data were analyzed using simple regression analysis method.  It could be seen that the significance value was 0.748> 0.05, which means that the variable participation in budgeting had no significant effect on employee performance.  Based on the tcount value of 0. 324 <2. 032 ttable, it means that the participation budgeting variable has not had a significant effect on employee performance. The results of this studied indicate that the participation in budgeting had no effect on employee performance Keyword : Participation of Budget formulation, Performance, Employee  

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Journal Info

Abbrev

jaim

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Manado (JAIM) is an open access journal published by Accounting Departement of Economic Faculty Manado State University in collaboration with Institute of Indonesia Chartered Accountants-KAPd. The journal aims to provide a qualify accounting articels produce by Lecturers, ...