PENGARUH KEJELASAN SASARAN ANGGARAN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL SKPD DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEMERINTAH DAERAH KOTA TERNATE)
Abstract
This study aimed to analyze the Influence of budget goal clarity and budget
participation on managerial performance with commitment Organization as
avariable Moderation. The method of this thesis is using purposive sampling
method, the sample population is government officials who occupy positions such
as heads of departments/agencies, heads of sections/fields, the head of
subsections/subfields/staff in Ternate City Government. The data obtained
directly from the source without any intermediaries. The instrument used was a
questionnaire contains questions about the budget participation, budget goal
clarity, organizational commitment and managerial performance.
Based on the results of hypothesis testing that has been done obtained results
showed that the budget goal clarity and participation budget is not positive and
significant effect on managerial performance SKPD. Organization commitment as
moderating variable also does not provide positive and significant effect on the
relationship budget goal clarity and budget participation on managerial
performance SKPD.