Pengaruh Penganggaran Partisipatif, Komitmen Organisasi dan Pengendalian Intern Terhadap Kinerja Manajerial Aparatur Pemerintah Kabupaten Minahasa

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.