Pengaruh Partisipasi Penyusunan Anggaran dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial SKPD pada Pemerintah Provinsi sumatera Utara dengan Komitmen Organisasi Sebagai Variabel Moderasi

Abstract

The purpose of this study is to analyze whether the influence of the budget partidpation and budget goal clarity have impact on the SKP I) marzagerial performances in the Provincial Government of North Sumatra with the Qrgqniiaf!Qnal CQmmitment as the variable <>f mQderationi This study employed the theory of contingency to look at the synchronization of the budget participation and the budget goal. clarey with organizational. commitment which plays its role as the moderating variable in influencing the managerial performance. The population of ihis study was all of ihe SKP D managers involved in budgeting in the Provincial Government of North Sumatera and all of them were selected to be the samples for this study. The data for this study were obtained through the questionnaires directly distributed to the respondents. The validity and reliability of the data obtained were tested through classical assumption test. The hypotheses were tested through multiple regression analysis. The result of this study shown that the budget participation and budget goal clarity simultaneously had a positive and significant influence on the SKPD managerial performance, Partially; only the budget participation had a significant effect on the SKP D managerial performance while the budget goal clarity had no effect on the SKP D managerial performance; The organizational commitment which was predicted to moderate the relationship between the budget participation and the · budget goal clarity, in fact, did not have any significant effect on the relationship of the iwo variables that it can be concluded that ihe organizational commitment is the independent variable thai with other variables simultaneously have effect on the SKPD managerial peiformance.