PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN, DESENTRALISASI DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL

Iwan S. Seber, Febriyansyah Rustam, Siti Pratiwi Husain

Abstract


Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntabilitas Publik, Kejelasan Target Anggaran, Desentralisasi dan Partisipasi Penganggaran terhadap Kinerja Manajerial. Hasil survey menunjukan bahwa populasi Satuan Kerja (SKPD) di Kabupaten Halmahera Barat sebanyak 1053 dengan sampel sebanyak 211 responden. Teknik pengambilan sampel menggunakan Purposive Sampling. Penelitian ini menggunakan metode kuantitatif dan teknik analisis data menggunakan Regresi Linier Berganda. Hasil penelitian ini menunjukan bahwa Akuntabilitas Publik berpengaruh terhadap Kinerja Manajerial. Desentralisasi berpengaruh terhadap Kinerja Manajerial, sedangkan Partisipasi Penganggaran tidak berpengaruh terhadap Kinerja Manajerial.

Keywords


Akuntabilitas Publik, Kejelasan Sasaran Anggaran, Desentralisasi, Partisipasi Penyusunan Anggaran, Kinerja Manajerial

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DOI: http://dx.doi.org/10.25157/.v7i1.3413

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