Pengaruh Partisi Pasipenyusunan Anggaran, Evaluasianggaran, dan Akuntabilitas Publik terhadap Kinerja Manajerial dengan Gaya kepemimpinan sebagai Variable Moderating (pada SKPD Dikabupaten Padang Lawas)

Abstract

THE INFLUENCE OF PARTICIPATION IN ORGANIZING BUDGET, BUDGET EVALUATION, AND PUBLIC ACCOUNTABILITY ON MANAGERIAL PERFORMANCE WITH LEADERSHIP STYLE AS MODERATING VARIABLE (AT THE SKPD OF PADANG LAWAS REGENCY)

The objective of the research is to analyze and find out the influence of participation in organizing budget, budget evaluation, and public accountability on managerial performance at the SKP of Padang Lawas Regency. Besides, it is also intended to analyze and determine whether leadership style could be classified as moderating variable in this research.

The research employs associative causal research method. The samples are 150 respondents from 32 SKPDs in Padang Lawas Regency. The data are gathered by distributing questionnaires and analyzed by using Structure Equation Modeling (SEM) and SmartPLS software program.

The result of the research shows that public accountability and participation in organizing budget has positive and significant influence managerial performance at the SKPD of Padang Lawas Regency, budget evaluation does not have any influence on SKPD's managerial performance in Padang Lawas Regency. It is also found that leadership style moderates the influence of public accountability and budget evaluation on management at the SKPD of Padang Lawas Regency, while leadership style is not able to moderate the

influence of participation in organizing budget on managerial performance at the

SKPD of Padang Lawas Regency.