Anggaran Partisipatif, Senjangan Anggaran, Kinerja Aparatur Pemerintah dan Tata Kelola Pemerintahan (Studi pada Pemerintah Daerah Kabupaten Malang). Anggaran Partisipatif, Senjangan Anggaran, Kinerja Aparatur Pemerintah dan Tata Kelola Pemerintahan (Studi pada Pemerintah Daerah Kabupaten Malang).

Puspitasari:, Devy Sylvia (2017) Anggaran Partisipatif, Senjangan Anggaran, Kinerja Aparatur Pemerintah dan Tata Kelola Pemerintahan (Studi pada Pemerintah Daerah Kabupaten Malang). Anggaran Partisipatif, Senjangan Anggaran, Kinerja Aparatur Pemerintah dan Tata Kelola Pemerintahan (Studi pada Pemerintah Daerah Kabupaten Malang). Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh anggaran partisipatif pada senjangan anggaran yang dimoderasi oleh tata kelola pemerintahan, pengaruh anggaran partisipatif dan kinerja aparatur pemerintah yang dimoderasi oleh tata kelola pemerintahan, serta menguji pengaruh mediasi anggaran partisipatif terhadap kinerja aparatur pemerintah pada lingkungan pemerintah Kabupaten Malang. Penelitian ini menggunakan teknik proportional stratified sampling dalam pemilihan responden. Data dikumpulkan melalui metode survei berupa kuesioner serta dianalisis dengan analisis jalur (path analysis). Populasi dalam penelitian ini adalah pegawai SKPD (Satuan Kerja Perangkat Daerah) yang berpartisipasi dalam penyusunan anggaran di Kabupaten Malang dengan jumlah sampel sebesar 234 orang. Hasil penelitian ini menunjukkan bahwa semakin tinggi partisipasi anggaran, senjangan anggaran yang dihasilkan akan semakin rendah, namun tata kelola pemerintahan tidak memoderasi pengaruh anggaran partisipatif terhadap senjangan anggaran. Hasil penelitian ini juga menunjukkan bahwa anggaran partisipatif mampu meningkatkan kinerja aparatur pemerintah. Selanjutnya tata kelola pemerintahan semakin memperkuat pengaruh anggaran partisipatif terhadap kinerja aparatur pemerintah. Demikian juga dengan tingginya partisipasi anggaran dapat meningkatkan kinerja dan menurunkan senjangan anggaran.

English Abstract

This study aims at examining the influence of partisipative budgeting on budgetary slack, the influence of partisipative budgeting and government apparatus performance are moderated by government governance as well as to examine the mediating influence of partisipative budgeting on government apparatus performance in Regional Government of Malang. This study used proportional stratified sampling method in selecting the respondents. The data collection used was a questionnaire survey method and analyzed with path analysis. The population of this study was Local Government Units (SKPD) employees who participated in the budgeting process in Regional Government of Malang with sample of 234 respondents. The results showed the greater level of budgetary participation, the lower the budgetary slack, but government governance is not moderate the influence of partisipative budgeting on budgetary slack. The results also showed participative budgeting will increase government apparatus performance, and government governance strengthen the influence partisipative budgeting on government apparatus performance. As well as the high participation in budgeting can improve performance.

Item Type: Thesis (Magister)
Identification Number: TES/352.48/PUS/a/2017/041711855
Uncontrolled Keywords: LOCAL BUDGETS, LOCAL FINANCE, PERFORMANCE, CORPORATE GOVERNANCE
Subjects: 300 Social sciences > 352 General considerations of public administration > 352.4 Financial administration and budgets > 352.48 Budgeting
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 09 Apr 2018 06:10
Last Modified: 26 Nov 2021 02:10
URI: http://repository.ub.ac.id/id/eprint/9292
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