PERAN GOOD GOVERNMENT GOVERNANCE DALAM MEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA PEMERINTAH KOTA DENPASAR

Putu Ayu Widiari (Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Dewa Nyoman Badera (Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Gusti Ayu Made Asri Dwija Putri (Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.05.NO.08. TAHUN 2016

This research analyzed the role of Good Government Governance (GGG) strengthening Budgeting Participation towards performance of Denpasar Municipality. Population of this research was all of local government working unit in Denpasar Municipality. Sample was 44 using total sampling technique. Data collection technique was survey method using questionnaires. Hypotheses were tested empirically using Moderated Regression Analysis (MRA). Result of research shows that budgeting participation significantly influenced towards performance of Denpasar Municipality. Good Government Governance significantly influence towards performance of Denpasar Municipality. The result also shows that Good Government Governance strengthening budgeting participation towards performance of Denpasar Municipality.