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Lalu Yoga Putra Wiguna
Fakultas Ekonomi dan Bisnis, Universitas Udayana (Unud), Bali, Indonesia
Economics, Econometrics & Finance Education

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA APARAT PEMERINTAH DAERAH DENGAN BUDAYA ORGANISASI, MOTIVASI, DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING Lalu Yoga Putra Wiguna; I Made Sukartha; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.08.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.713 KB) | DOI: 10.24843/EEB.2017.v06.i08.p05

Abstract

This study aims to examine the effect of budget participation on the performance of conditional factors (organizational culture, motivation, and leadership style). Performance tested was the performance of government officials in North Lombok regency. Specifically, this research examines the influence of budget participation on the performance, as well as the effect of budget participation on the performance of the organizational culture, motivation, and leadership style as a moderating variable. The research was conducted by survey by distributing questionnaires to officials directly involved in the budgeting process, the three officials in each of the regional work units (SKPD). The questionnaire can be used amounted to 93 questionnaire. Data analysis was performed using Moderated Regression Analysis (MRA) The results showed (1) budget participation has positive influence on the performance of government officials; (2) moderate the influence of organizational culture, motivation, and The leadership style moderating influence of budget participation with the performance of government officials
Co-Authors I Made Sukartha Ida Bagus Putra Astika