Pengaruh Partisipasi, Transparansi, Akuntabilitas, Komitmen Organisasi dan Motivasi terhadap Efektivitas Pengelolaan Anggaran pada Kecamatan di Kota Medan

Abstract

This study aims to provide empirical evidence of the effect of participation, transparency, accountability, organizational commitment and motivation on budget management. This study uses primary data by distributing questionnaires directly to the sub-district head, sub-district secretary and to every head of the existing sub-district as well as to financial managers who are responsible for budgeting. the number of samples as many as 84 respondents. data were analyzed using descriptive statistical analysis and partial least squares analysis (SEM PLS). The results showed that participation, transparency, accountability, organizational commitment and motivation had a positive effect on budget management in sub-districts in the city of Medan.