Jurnal Akuntansi Multiparadigma
Vol 2, No 2 (2011): Jurnal Akuntansi Multiparadigma

Pengaruh Komitmen Organisasi dan Gaya Kepemimpinan terhadap Hubungan Partisipasi Anggaran dan Kinerja Aparat Pemerintah Daerah

Anggraini, Imeldha ( Universitas Trunojoyo )
Setiawan, Achdiar Redy ( Universitas Trunojoyo )



Article Info

Publish Date
01 Aug 2011

Abstract

ABSTRACT: Influence of Organizational Commitment and Leadership Style on Association between Budgeting Participation and Officer Performance in Local Government Organization. This research examines empirically the impact of organizational commitment and leadership style on association between budgeting participation and officer performance in public sector organizationThis research is conducted by survey method on state officer in Local Government of Surabaya, East Java.Based on moderating regression analysis (MRA) dan intervariable interaction regression, the result revealed that budgeting participation has impact on officer performance. Beside that, leadership style also gives impact on association between budgeting participation and officer performance. The results of this research give contribution on public sector management accounting, especially in budgeting research area.   Abstrak: Pengaruh Komitmen Organisasi Dan Gaya Kepemimpinan Terhadap Hubungan Partisipasi Anggaran Dan Kinerja Aparat Pemerintah Daerah. Penelitian ini bertujuan untuk menguji secara empiris pengaruh komitmen organisasi dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran dan kinerja pegawai pada organisasi pemerintah daerah. Metode penelitian menggunakan survey yang disebarkan terhadap pegawai di lingkungan Pemerintah Kota Surabaya.Berdasarkan alat uji moderating regression analysis (MRA) dan intervariable interaction regression hasil penelitian menunjukkan bahwa partispasi penganggaran berpengaruh terhadap kinerja aparatur. Temuan lainnya, gaya kepemimpinan juga memiliki pengaruh terhadap hubungan antara partisipasi penganggaran dan kinerja pegawai. Penelitian ini memberikan kontribusi terhadap pengembangan akuntansi manajemen sektor publik khususnya dalam area riset penganggaran.

Copyrights © 2011






Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...