PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Kabupaten Temanggung)

ISTIYANI, (2009) PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Kabupaten Temanggung). Other thesis, Universitas Negeri Sebelas Maret.

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    Abstract

    The aims of this research are to examine the influence of budgeting objectives characteristics on the performance of Local Government of Temanggung Regency. Sampling technique used in this research was purposive sampling. This method was applied since sample was selected purposively based on a certain criteria as Local Government Officers in the middle up to lower level who were also commitment maker in the sense that they participate in budgeting and its implementation and also as staff in charge of budget arrangement. Number of sample processed in the research is 146 samples and processed using SPSS program to examine hypothesis. The Research found out that from five variables of budgeting objectives characteristics, four variables (the clarity of objectives, participation, feedback and objective achievement difficulties) significantly influence the performance of Local Government Officers of Temanggung Regency. Keywords: Budgeting Objectives Characteristics, Performance, Local Government Officers.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: Chrisstar Dini S
    Date Deposited: 14 Jul 2013 20:14
    Last Modified: 14 Jul 2013 20:14
    URI: https://eprints.uns.ac.id/id/eprint/3932

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