PengaruhPartisipasi Penyusunan Anggaran Terhadap Kinerja ManajeriaL: Komitman Organisasi Dan Pesepsi Inovasi Sebagai Variabel Intervening

Oleh :
Niken Dyah Prameswari - S4308002 - Fak. Ekonomi dan Bisnis

ABSTRACT The Effect of the Budgetary Arrangement Participation on the Managerial Performance: Organizational Commitment and Innovative Perception as Intervening Variables (An Empirical Study at the City Government of Surakarta) The aim of this research is to investigate the effect of the budgetary arrangement participation on the managerial performance both directly and indirectly through the intervening variables of organizational commitment and innovative perception at an organization of public sector. The samples of this research were 167 public officials at the levels of head, head of division/of field /of sub-office, head of sub-section/of sub-field/of sub-office/of section at the agencies/headquarters/offices of the local apparatus work units of the City Government of Surakarta. The research used primary data through a survey method. The data were gathered through questionnaire, which was directly extended to the respondents so as to get the high level of questionnaire returning. They were then analyzed by using a descriptive statistic one, the reliability test, the validity test, and the technique of analysis towards the data were approached by using a Structural Equation Modelling (SEM). Based on the results of the analysis with SEM, a conclusion is drawn that the budgetary arrangement participation has both a direct effect as indicated by 0.208 (p-value = 0.005) and an indirect effect on the managerial performance through the intervening variables of organizational commitment and innovative perception at an organization of public sector as shown by 0.177 (p-value = 0.005) at the local apparatus work units of the City Government of Surakarta. The result of the research bears an implication that at the City Government of Surakarta, the commitment of managers towards the organization of the local apparatus work units at the City Government of Surakarta increases due to their participation and involvement in the budgeting process. Besides, the innovative perception of the managers also contributes to a better managerial performance. The top managements (heads of agencies/headquarters/offices) need to understand the positive impacts of the budgetary arrangement participation on the managerial performance both directly and as a consequence of the involvement of management in the budgeting process.