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  • 标题:Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran Dan Struktur Desentraliasasi Kinerja Manajerial SKPD Lombok Barat
  • 本地全文:下载
  • 作者:Ahmad Juaini ; Titiek Herwanti ; Lalu M. Furkan
  • 期刊名称:E-Jurnal Akuntansi Universitas Udayana
  • 印刷版ISSN:2302-8556
  • 出版年度:2019
  • 卷号:29
  • 期号:2
  • 页码:658-672
  • DOI:10.24843/EJA.2019.v29.i02.p13
  • 出版社:E-Jurnal Akuntansi Universitas Udayana
  • 摘要:This study aims to examine and find empirical evidence regarding the effect of budgetary participation, clarity of budget targets and decentralized structures on the performance of SKPD Management.The number of samples was 126 respondents from 42 SKPD.The analytical tool used in this study is multiple linear regression, the unit of analysis in this study is the Regional Level Work Unit (SKPD) in the West Lombok Regency Government.Research results (1) Clarity of budgetary budget has a significant positive effect on SKPD managerial performance.(2) Budget participation does not affect the SKPD managerial performance.(3) The decentralization structure does not affect the SKPD managerial performance.
  • 关键词:Partisipasi; Sasaran Anggaran; Struktur Desentraslisasi.
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