PENGARUH PARTISIPASI PENYUSUNAN APBD BERBASIS ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH KABUPATEN KARANGANYAR

Ratna Setyaningsih, Suradi Suradi

Abstract


This study aims to: 1) Know the effect of budget-based budgeting participation on managerial performance of Local Government of Karanganyar Regency. 2) Determine the effect of delegation of authority on managerial performance of Local Government of Karanganyar Regency. 3) Knowing the influence of budget-based budgeting participation and delegation of authority on managerial performance of Local Government of Karanganyar Regency simultaneously. This research was conducted in Karanganyar District Government. The study population is 40 middle managers. Data collection techniques using questionnaires. Hypothesis testing uses inductive statistical techniques. Hypothesis testing using multiple regression analysis model with t test analysis, F test and R2 test. The results can be concluded: 1) The multiple linear regression equation is obtained simultaneously: Y = 2,907 + 0,593 X1 + 0,516 X2. 2) The result of the partial r calculation is known that the influence of participation of budget-based budgeting (X1) is obtained by tcount 4,145 > ttable 2,021 significance value 0,000 < 0,05, meaning the participation of budget-based budgeting influence on managerial performance. 3) The result of the partial r calculation is known that the effect of the delegation of authority (X2) is obtained tcount 4,455 > ttable 2,021 significance value 0,000 < 0,05, meaning the delegation of authority has an effect on managerial performance. 4) Based on the F test obtained Fcont 22.195 > Ftable = 3.25 significance value 0,000 < 0,05, it can be concluded that the participation of APBD-based budgeting and delegation of authority affect simultaneously to the managerial performance of Local Government of Karanganyar Regency. The conclusions of the research results indicate that the variables of budget-based APBD participation and delegation of authority can be used to predict the managerial performance of the Regional Government of Karanganyar Regency.

Keywords


Budgeted APBD-Based Budgeting Participation, Managerial Delegation and Managerial Performance

Full Text:

PDF

References


Ahyari, Agus. 2004. Anggaran Perusahaan: Pendekatan Kuantitatif. Edisi I. Buku I. Yogyakarta: BPFE.

Arikunto, Suharsimi. 2006. Prosedur Penelitian Suatu Pendekatan Praktek. Jakarta: Rineka Cipta.

Alfa, Tina. 2005. “Persepsi Aparat Pemda Terhadap APBD Berbasis Anggaran Kinerja (Performance Budgeting Approach) Di Era Otonomi Daerah”, Skripsi. Surakarta: FE UNS.

Brownell, P. and M. McInnes. 1996. Budgetary Participation, Motivation and Managerial Performance. Journal of Applied Phsycology. (June): 274-277.

Djarwanto & Pangestu S. 2000. Statistik Induktif. Yogyakarta: BPFE UGM.

Gujarati, Damodar, 2005, Ekonometrika Dasar, Edisi Ketujuh, Jakarta: Erlangga.

Handoko, Hani. 1997. Manajemen. Edisi Kedua. Yogyakarta: BPFE.

Hansen dan Mowen. 2007. Akuntansi Manajemen. Jakarta: Salemba Empat.

Kepmendagri No. 29 Tahun 2002 tentang Penerapan Sistem Anggaran Kinerja. Jakarta: Kepmendagri.

Kusnadi. 2005. “Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial Peran Kecukupan Anggaran dan Komitmen Organisasi Sebagai Intervening Variabel”, Jurnal Manajemen Keuangan Vol. 3, No. 1, hal. 75-79.

Mangkunegara, Anwar Prabu. 2007. Manajemen Sumber Daya Manusia Perusahaan. Bandung: Remaja Rosda Karya.

Mulyadi. 2007. Akuntansi Manajemen: Konsep, Manfaat dan Rekayasa. Yogya: STIE YKPN.

Nurcholis, Hanif. 2005. Teori dan Praktik: Pemerintahan dan Otonomi Daerah. Jakarga: Grasindo.

Rosalina, Sandra. 2005. “Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial: Motivasi dan Pelimpahan Wewenang Sebagai Moderating Variabel.” Skripsi. Surakarta: FE UNS.

Riyadi, Slamet. 2000. “Motivasi dan Pelimpahan Wewenang sebagai Moderating Variabel dalam Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial”. Jurnal Riset Akuntansi Indonesia Vol. 3 No. 2, Juli. Hal. 134-150.

Sugiyono. 2011. Metodologi Penelitian Bisnis. Bandung: CV. Alfa Beta.

Supriyono. 2000. Akuntansi Manajemen. Edisi Ketiga. Yogyakarta: BPFE UGM.


Refbacks

  • There are currently no refbacks.