| dc.description.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 | en_US |
