Pitriani, Nur and Agustina, Yenni (2017) PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA APARATUR PEMERINTAH DAERAH (Studi Empiris SKPD Kota Bandar Lampung). Jurnal Akuntansi dan Keuangan, 22 (1). pp. 67-76. ISSN 1410-1831

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Abstract

The aim of this study was finding empirical evidence about the effects of budgeting participation and authority delegation to local government officer performance in Bandarlampung. The sampling method in this study was purposive sampling with 74 respondents from 56 SKPD in Bandarlampung. The analysis method in this study used Structural Equation Model (SEM) SmartPLS 2.0 M3 software with variance basic. All data has been collected through quisionare. This study found that budgeting participation and authority delegation was significantly effect to local government officer performance. By Implementing the officer participation in budgeting there will motivate the local government officer to have responsibility toward their program success. Desentralization authority delegation will make every individual more responsible toward their job from their leader than without participation on budgetary setting, then every individual will increase their performance due to they have tried to achieve the organization objective. Keyword : Budgeting Participation, Authority Delegation and Local Government Officer Performance.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: YENNI AGUS
Date Deposited: 16 Nov 2017 03:38
Last Modified: 16 Nov 2017 03:38
URI: http://repository.lppm.unila.ac.id/id/eprint/5014

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