Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Dengan Sikap Aparat Pemerintah Daerah Sebagai Variabel Intervening (Studi Empiris Pada Pemerintah Kabupaten Nias)
| Main Author: | Laoli, Victorinus |
|---|---|
| Other Authors: | Lubis, Ade Fatma, Lubis, Tapi Anda Sari |
| Format: | Masters |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/34719 |
Daftar Isi:
- The aim of the research was to test and to find empirical evidence about the influence of the characteristics of budget purpose (budget participation, clarification of budget purpose, and difficulty of budget purpose) on the performance through the personel’s attitude as an intervening variable in Nias District. The population was 38 SKPDs in Nias Administration; they were used as the samples, using cencus method. The data comprised the primary data and were analyzed by using validity test and reliability instrument, confirmatory faktor test, classical assumption test, multiple linear regression test, and linear test. The result og the research, based on the confirmatory faktor test, showed that budget participation, clarification of budget purpose, budget feedback, and difficulty of budget purpose could be accepted as the indicators of forming the faktors of the characteristics of budget purpose. Meanwhile, budget evaluation was not included in the indicator of forming the faktors because it did not fulfill the requirements. The result of the research also showed that the characteristics of budget purpose had significant influence on the personnel of Nias Regional Admininstration, and that the characteristics of budget purpose had significant influence on the performance through the attitude of the personnel of the Regional Administration.
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