PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL PEMERINTAH KABUPATEN ACEH UTARA

Abstract

This study aims to test empirically the effects of participatory budgeting, budget goal
clarity either simultaneously or partially on the managerial performance of local
government in North Aceh District. The analysis tool is multiple regression analysis
technique to measure how much the effect of participatory budgeting, budget goal
clarity simultaneously and partially on managerial performance in North Aceh
District. Respondents are 32 respondents, because it is believed that they have a
wide access in processing of budget. The source of the data are primary data
through questionnaires and interviews. The results of this study have showed that
participatory budgeting and budget goal clarity effect on managerial performance
simultaneous, and participatory budgeting and budget goal clarity positive effect on
managerial performance of the district government partially. The results have
expected to be a reference and consideration for local governments, especially the
district that participatory budgeting and budget goal clarity can be applied in the
budgeting process.