Pengaruh Partisipasi Penyusunan Anggaran, Evaluasi Anggaran, dan Akuntansi Pertanggungjawaban terhadap Kinerja Manajerial pada Organisasi Perangkat Daerah (OPD) Kabupaten Deli Serdang

Abstract

This research aims to examine and analyze the effects of Budgeting

Participation, Budget Evaluation, and Responsibility Accounting on the

Managerial Performance of Regional Apparatus Organizations (OPD) of Deli

Serdang Regency. The research uses causal type of research. The population is the

manager of the work unit or structural officials in the Deli Serdang Regency of the

Government Regional Apparatus Organization Work Unit with the total of 124

people from 31 OPDS. The data used in this research is primary data and it is

collected by questionnaires. The data are analyzed using Structural Equation

Modeling-Partial Least Square (SEM-PLS) using SmartPLS software. The research

results indicate that Budgeting Participation. Budget Evaluation, and

Responsibility Accounting respectively has a significant and positive effect on the

Managerial Performance of the Regional Apparatus Organizations (OPD) of Deli

Serdang Regency. This means that if Budgeting Participation, Budget Evaluation,

and Responsibility Accounting are increased, it will also improve managerial

performance