Danepo, Muhammad and Kesumaningrum, Ninuk Dewi (2014) PENGARUH PARTISIPASI DALAM PENGANGGARAN DAN PERAN MANAJEMEN PUBLIK PENGELOLA KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH. Jurnal Akuntansi dan Keuangan, 19 (2). pp. 313-328. ISSN 1410-1831
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Abstract
This research aims to analyze the effect of budgetary participation and the role of public management of district financial manager influences district government performance. In previous research, the effect of both independent variables to dependent variable has measured qualitatively (non-financial) with primary data based on employee’s perception. In this research, performance measuring is supported by financial data that is Budgetary Realization Report (LRA) in 2009 – 2011, and the research objects are districts in Lampung Province. Populations in this research were district financial managers. Collecting data were using multistage sampling technique. Primary data consisting of 145 respondents, which divided into two, three, and four echelon employees who work in district governments. The method for analyzing data is multiple regressions. To analyzing the quantitative data was using district financial performance ratio which are efficiency ratio, effectiveness ratio, activity ratio, and district autonomy ratio. The result of this study demonstrated that variable of budgetary participation and the role of public management of district financial manager had significantly positive effected district government performance. Thus, in arranging the budgetary need to involving all of employees, and the district financial manager should has the role of Public Management so that can managing all of the resources to achieve the goals. Keywords: Budgetary participation, district financial manager, the role of public management, district government, performance.
| Item Type: | Article |
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| Subjects: | A General Works > AI Indexes (General) H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | NINUK DEWI |
| Date Deposited: | 16 Nov 2017 03:25 |
| Last Modified: | 16 Nov 2017 03:25 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/4784 |
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