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

Nova CH Mamuaya, Cecilia Lelly Kewo


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.

Abstrak. Penelitian ini bertujuan untuk menguji secara empirik pengaruh penganggaran partisipatif, komitmen organisasi dan pengendalian intern baik secara simultan maupun parsial terhadap kinerja manajerial aparat pemerintah kabupaten Minahasa  di Propinsi Sulawesi Utara. Metode yang digunakan dalam penelitian ini adalah metode sampling. Penarikan sampel dilakukan dengan metode simpel random sampling pada aparat yang bertugas pada SKPD di Kabupaten Minahasa. Data yang digunakan adalah data primer dan pengumpulan data dilakukan melalui melalui kuesioner. Metode analisis yang digunakan adalah analisis deskriptif, kemudian pengujian hipotesis dipakai metode analisis jalur (path analysis).Hasil penelitian menunjukkan bahwasecara simultanpenganggaran partisipatif, komitmen organisasi dan pengendalian intern berpengaruh terhadap kinerja manajerial. Secara parsial penganggaran partisipatif, komitmen pada organisasi dan pengendalian intern masing-masing berpengaruh positif terhadap kinerja manajerial.


Kata kunci.Penganggaran Partisipatif, Komitmen Organisasi, Pengendalian Intern, Kinerja Manajerial


Keywords. Participatory Budgeting, Organizational Commitment, Internal Control, Managerial Performance

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