Pengaruh Locus Of Control dan Gaya Kepemimpinan Terhadap Hubungan Partisipasi Anggaran dan Kesenjangan Anggaran Dengan Kinerja Aparat Dinas Pendidikan Nasional Pemerintahan Kabupaten Simalungun

Abstract

Many studies about budgetary in the public sectors have been undertaken, However some study show that the result are varied and inconsistent. Govindarajan (1986a) declared that contingency approach can be employed to complete that variation and inconsistency of that research . The Objective of this study is to review of variation of phenomena and inconsistency of the budgetary reseach. Therefore, Contingency approach of leadership style and Locus of Control employed to seek relationship of budget participation and budget disparity with the performance of employers in subDepartment of National Education in Simalungun Regency. Population of this study are 184 employers of Sub-Department of National Education in Simalungun Regency. By using a=5%, sample wich are taken are considered representative as 124 responden. Data taken by using quetionnaries are 71.77% or 89 quetionnaries with be analyzed. Analysis model that used is Multiple Regression. The study shows that either using moderating variable of Locus of Control or without moderating variable, budget participation and budget disparity influence on the performance of employers simultaneously. Meanwhile, moderating variable of Locus of Control indicating that budget participation influence on the performance of employers partially. Finally, budget disparity not influence on the performance of employers