Please use this identifier to cite or link to this item: http://localhost:8080/xmlui/handle/123456789/240
Title: Pengaruh Penganggaran Partisipatif, Komitmen Organisasi dan Pengendalian Intern Terhadap Kinerja Manajerial Aparatur Pemerintah Kabupaten Minahasa
Authors: Mamuaya, Nova Christian Immanuel
Kewo, Cecilia Lelly
Keywords: Participatory Budgeting
Organizational Commitment
Internal Control
Managerial Performance
Issue Date: Apr-2019
Publisher: Program Studi Akuntansi UPI
Citation: JURNAL RISET AKUNTANSI DAN KEUANGAN
Series/Report no.: Volume 7;No 1
Abstract: This study aims to empirically examine the effect of participatory budgeting, organizational commitment and internal control both simultaneously and partially on the managerial performance of the Minahasa district government apparatus in North Sulawesi Province. The method used in this study is the sampling method. Sampling was carried out using a simple random sampling method for officers who were assigned to SKPD in Minahasa District. The data used are primary data and data collection through a questionnaire. The analytical method used is descriptive analysis, then testing the hypothesis used path analysis method. The results of the study indicate that simultaneous participatory budgeting, organizational commitment and internal control affect managerial performance. Partially participatory budgeting, organizational commitment and internal controls each have a positive effect on managerial performance.
URI: http://localhost:8080/xmlui/handle/123456789/240
ISSN: 2338-1507
2541-061X
Appears in Collections:Lecturer Scientific Papers



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