Pengaruh Partisipasi Anggaran, Kejelasan Tujuan Anggaran, dan Evaluasi Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Kota Pekanbaru

Maswardi, Maswardi (2021) Pengaruh Partisipasi Anggaran, Kejelasan Tujuan Anggaran, dan Evaluasi Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Kota Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to examine and analyze the effect of budget participation, budget goal clarity and budget evaluation againts the performance of local government apparatus in Pekanbaru City. The population in this research is local government apparatus in Pekanbaru City SKPD, totally 43 SKPD, which include head of financial division, treasurer, and accounting staff in each SKPD. While the sample in this research were as many as 31 SKPD. The sampling technique using purposive sampling method. So the respondent in this research were 93 respondents. This research uses multiple linear regression analysis model with SPSS software. The results show that budget participation and budget goal clarity have a significant effect on the performance of local government apparatus in Pekanbaru City, while budget evaluation is not significant for the performance of local government apparatus in Pekanbaru City. However, the result also reveal that simultaneously budget participation, budget goal clarity and budget evaluation have a significant effect on the performance of local government apparatus in Pekanbaru City.

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