PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, UMPAN BALIK ANGGARAN, EVALUASI ANGGARAN DAN KESULITAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL ORGANISASI SATUAN KERJA BADAN LAYANAN UMUM UNIVERSITAS RIAU

Abstract

This study aims to determine and analyze the effect of participation in budgeting,
clarity of budget targets, budget feedback, budget evaluation and budget target
difficulties on the managerial performance of the work units of public service
organizations (BLU) of Riau University. The population in this study were all leaders
and secretaries at each level of management in the organizational structure of the
work unit of the University of Riau Public Services (BLU), totaling 231 people.
Determination of the number of samples using the census method or saturated
samples. The analytical method used is multiple regression analysis. The results of
this study indicate that partial participation in budget formulation, budget target
clarity, budget feedback, budget evaluation and budget target difficulties have a
significant effect on managerial performance.