PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA MANAJERIAL BADAN KEUANGAN DAERAH KABUPATEN KARANGANYAR

Abstrak

This study aims to identify and analyze whether budgetary participation, budget goal clarity and public accountability to managerial performance in Badan Keuangan Daerah Kabupaten Karanganyar. The method of this thesis is a descriptive statistical analysis, test data quality, classic assumption test, and hyppotesis testing. Independent variables in this study are budgeting participation, budget goal clarity and public accountability, while the dependent variable is the performance of the managerial. 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 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 45 sample and processed using SPSS program to test the hypothesis. The research result showed that the preparation budget participation had no effect on performance of the managerial at Badan Keuangan Daerah Kabupaten Karanganyar partially, budget goal clarity and public accountability had significant effect to the performance managerial at Badan Keuangan Daerah Kabupaten Karanganyar and preparation budget participation, budget goal clarity, meanwhile public accountability effected to performance managerial on Badan Keuangan Daerah Kabupaten Karanganyar