KAREKTERISTIK SASARAN ANGGARAN, SISTEM PENGENDALIAN INTERN DAN KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH  

Oleh:

Ramandei, Pilipus

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 10 no. 1 (Jan. 2010), page 55-73.
Topik: Budgetary participation; budget target clarity; budget feedback; budget evaluation; internal control system; managerial performance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study aims to examine and the effect of budgetary goal characteristics and internal control system on managerial performance of local government apparatus of the City of Jayapura. Population is apparatus (civil servans), that is managers and immediate subordinates, in the City of Jayapura (35 SKPDs ), which was selected using purposive sampling method. Data then was analysed using multiple regression analysis. The findings showed that internal control system have significan inluence on managerial performance of Government appratur of the City of Jayapura. Meanwhile, budgetary goal characteristics (budgetary participation, budget target clarity, budgetary feedback and budgetary evaluation) did not influence managerial performance .

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