文章基本信息

标题：Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran Dan Struktur Desentraliasasi Kinerja Manajerial SKPD Lombok Barat
本地全文：下载
作者：Ahmad Juaini ; Titiek Herwanti ; Lalu M. Furkan 等
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2019
卷号：29
期号：2
页码：658-672
DOI：10.24843/EJA.2019.v29.i02.p13
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：This study aims to examine and find empirical evidence regarding the effect of budgetary participation, clarity of budget targets and decentralized structures on the performance of SKPD Management.The number of samples was 126 respondents from 42 SKPD.The analytical tool used in this study is multiple linear regression, the unit of analysis in this study is the Regional Level Work Unit (SKPD) in the West Lombok Regency Government.Research results (1) Clarity of budgetary budget has a significant positive effect on SKPD managerial performance.(2) Budget participation does not affect the SKPD managerial performance.(3) The decentralization structure does not affect the SKPD managerial performance.
关键词：Partisipasi; Sasaran Anggaran; Struktur Desentraslisasi.