PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERASI (Survei pada Pegawai Satuan Kerja Perangkat Daerah Kabupaten Sragen)
Abstract
Budget on local government organizations related to their use in determining
the amount of the portion of the funds to finance programs and activities from funds
belonging to the people. The use of funds belonging to the people in the public sector
budget formulation requires that the drafters of the budget should focus on the
welfare of society. The purpose of this study was to analyze the significance of the
effects of participatory budgeting and management accounting system
characteristics the performance of employees in Satuan Kerja Perangkat Daerah
(SKPD) Sragen. Analyzing the characteristics of the moderating effects of
management accounting system in participative budgeting influence the performance
of employees in Satuan Kerja Perangkat Daerah Sragen. This study used survey
methods, the type of data used quantitative and qualitative data, the data source used
primary data and secondary data. The population in this study were all Leader/Head
of Division/Head of Sub Division/Section Head in Satuan Kerja Perangkat Daerah
Sragen totaling 473 people. The number of samples in the study 92 sample, by
sampling using accidental sampling. Data collection methods are used:
questionnaires and documentation. Data analysis technique used to test the validity,
reliability test, classic assumption test and multiple linear regression analysis and
test of absolute difference. In conclusion that: 1) There is significant influence on
employee performance participatory budgeting at the Satuan Kerja Perangkat Daerah
Sragen. 2) There was a significant effect of management accounting system
characteristics the performance of employees in Satuan Kerja Perangkat Daerah
Sragen. 3) Characteristics of accounting management system of participatory
budgeting moderating influence on the performance of employees in Satuan Kerja
Perangkat Daerah Sragen.
Keywords: participatory budgeting, management accounting system characteristics,
employee performance
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