Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah

The purpose of this research is to understand the effect of participative budgeting on supporting performance of governmental organization with culture and organization commitment as moderating variable Local government officials of Kabupaten Sigi. Survey method was used in this research. The result...

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Bibliographic Details
Main Authors: Ernawaty Usman, Selmita Paranoan
Format: Article
Language:English
Published: University of Brawijaya 2013-04-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
Online Access:http://jamal.ub.ac.id/index.php/jamal/article/view/231/213
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author Ernawaty Usman
Selmita Paranoan
author_facet Ernawaty Usman
Selmita Paranoan
author_sort Ernawaty Usman
collection DOAJ
description The purpose of this research is to understand the effect of participative budgeting on supporting performance of governmental organization with culture and organization commitment as moderating variable Local government officials of Kabupaten Sigi. Survey method was used in this research. The result shows that budget participate positively related to performance of local government officials. Organization commitment and organization culture are also related positively to budget slack. Organization commitment and organization culture as moderating variable support the relation of budget participate on performance of local government officials.
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spelling doaj.art-cd95aba934974ed0bdf7b5f341e6189d2022-12-22T03:10:40ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792013-04-0141127135Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah DaerahErnawaty Usman0Selmita Paranoan1Universitas Tadulako PaluUniversitas Tadulako PaluThe purpose of this research is to understand the effect of participative budgeting on supporting performance of governmental organization with culture and organization commitment as moderating variable Local government officials of Kabupaten Sigi. Survey method was used in this research. The result shows that budget participate positively related to performance of local government officials. Organization commitment and organization culture are also related positively to budget slack. Organization commitment and organization culture as moderating variable support the relation of budget participate on performance of local government officials.http://jamal.ub.ac.id/index.php/jamal/article/view/231/213anggaran partisipatifkinerjabudaya
spellingShingle Ernawaty Usman
Selmita Paranoan
Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah
Jurnal Akuntansi Multiparadigma
anggaran partisipatif
kinerja
budaya
title Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah
title_full Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah
title_fullStr Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah
title_full_unstemmed Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah
title_short Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah
title_sort anggaran partisipatif dalam menunjang kinerja aparatur pemerintah daerah
topic anggaran partisipatif
kinerja
budaya
url http://jamal.ub.ac.id/index.php/jamal/article/view/231/213
work_keys_str_mv AT ernawatyusman anggaranpartisipatifdalammenunjangkinerjaaparaturpemerintahdaerah
AT selmitaparanoan anggaranpartisipatifdalammenunjangkinerjaaparaturpemerintahdaerah