Pengaruh Penerapan Anggaran Berbasis Kinerja dan Keadilan Prosedural terhadap Kinerja Manajerial SKPD (Studi kasus pada Pemerintah Kabupaten Serdang Bedagai)
| Main Author: | Siregar, Rahmayani |
|---|---|
| Other Authors: | Rusli, Erlina, Dalimunthe, M. Lian |
| Format: | Masters |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/32963 |
Daftar Isi:
- The objective of this research is to test the influence of budget implementation based on performance and procedural justice to the performance of SKPD partially as well as simultaneously. The object of the research is the Government of Serdang Bedagai Regency whereas the samples are 29 SKPD. The samples of the research are SKPD officers involved in financial management of SKPD consist of Head/Authority of Budget Users, Treasurers, Financial Administration Officers (PPK) and Activity Technical Implementation Officer (PPTK). Based on validation and reliability test result, all questions are valid and reliable. The examination tools are t-test for examining hypotheses partially and f-test for examining the influences simultaneously. The variables of this research consist of performance based budget, procedural justice and managerial performance. Hypotheses test is carried out by using double linear regression analysis. The result of the test can be conclude that partially is the implementation of performance based budget have significant influence to the managerial performance of SKPD and procedural justice have significant influence to the managerial performance SKPD. Simultaneously the implementation of performance based budget and procedural justice have significant influence to the managerial performance SKPD.
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