Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Studi Empiris Satuan Kerja Perangkat Daerah Kabupaten Karanganyar

Dewa, Yunas Ikha Pratama Saha and , Dr. Erma Setiawati, Ak, M.M, (2016) Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Studi Empiris Satuan Kerja Perangkat Daerah Kabupaten Karanganyar. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aim of this study was to examine the Articles of Interest Characteristics Influence on Performance of Local Government Officials in Karanganyar. The sampling technique in this study using purposive sampling method . This method was chosen because the sample is selected based on criteria that local government officials who menududuki positions at the middle to lower level officials as well as the manufacturer's commitment means officials who have activities in budgeting as well as implementing the budget and staff handling in the preparation of the budget . Samples were treated in this study as many as 90 samples and processed using SPSS program to test the hypothesis . The results showed that R2 values obtained 0.272 27.2 % , which means that the performance of local government officials is affected by the variable budget participation , budget goal clarity , the evaluation of the budget , the budget and the difficulty feedback budget goals . While the remaining 72.8 % is explained by other factors outside the model studied. The results of T test showed that of the five variables Characteristics Purpose Budget , four variables ( clarity of purpose , participation , feedback and difficulty achieving goals ) significantly affect the performance of the regional government officers in Karanganyar , being variable budget evaluation does not affect the performance of the regional government officers in the District Karanganyar . Keywords : Characteristics Purpose Budget , Performance, local government officials .

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Characteristics Purpose Budget , Performance, local government officials .
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	YUNAS IKHA PRATAMA SAHA DEWA
Date Deposited:	20 Feb 2016 04:59
Last Modified:	14 Nov 2016 10:02
URI:	http://eprints.ums.ac.id/id/eprint/42066

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