PENGARUH PARTISIPASI PENGANGGARAN PADA KINERJA PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI

candra maha prihantini (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali,Indonesia)
ni made adi erawati (Fakultas Ekonomi dan Bisnis Universitas Udayana,Bali,Indonesia)

E-JURNAL AKUNTANSI
Vol 11 No 2 (2015)

Budgeting is a political process in which the public sector budget should be informed to the public to be criticized, discussed and given input. The porpused of the aim is to found determinend the effect of budget participation in the appereance of local government officials, as well as to determine the moderating effect of organizational commitment inbudgeting participation in the work of local government officials in the city governmentDenpasar. The Populations in this study amounted to sixteen offices in City GovernmentDenpasar with the respondent amounted to 68 peoples. Data collected by using a questionnaire. Method of determining the sample is purposive sampling by using certaincriteria in its collection. This study tested using moderation regression analysis with theprogram SPSS.The resultsof analysis show that budgetary participation and significantpositive effecst in the appereance of local government officials as well as the commitment tostrengthen the organization is able to moderate  of budget participation on the appereance of local government officials.