PENGARUH PARTISIPASI ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) TERHADAP ASIMETRI INFORMASI DAN KINERJA MANAJERIAL DI SEKRETARIAT DAERAH PROVINSI BENGKULU

Afandi, Butsi and Robinson, Robinson (2012) PENGARUH PARTISIPASI ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) TERHADAP ASIMETRI INFORMASI DAN KINERJA MANAJERIAL DI SEKRETARIAT DAERAH PROVINSI BENGKULU. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

The objectives of this researchwere (1) to find out and analyze the influence of budget participation and job relevant information toward asymmetrical information and (2) to figure out and analyze the influence of Budget participation and Job relevant information toward managerial performance in Sekretariat Daerah of Bengkulu Province. The sample that was used in the research was 122 people i.e. division heads and subdivision heads in Sekretariat Daerah of Bengkulu Province. The method of choosing the sample wascensus. The data collecting method was by distributing questionnaires. The data analysis used multiple linear regression instruments through SPSS program that was preceded by classic assumption testing which consists of formality test and multikolenieritas test. The hypothesis wastested by F test and T test. The results of data analysis show that: (1) the result of the first tested hypothesis showsa regression coefficient 11,112 with probability 0,000 which means the Budget participation influents positively and significantly towards asymmetrical information; (2) the result of the second tested hypothesis showsa regression coefficient 5,013 with probability 0,000 which means job relevant information influents positively and significantly towards asymmetrical information; (3) the result of the third tested hypothesis showsa regression coefficient 14,155 with probability 0,000 which means budget participation influents positively and significantly towards managerial performance; and (4) the result of the fourthtested hypothesis showsa regression coefficient 4,486 with probability 0,000 which means job relevant information influents positively and significantly towards managerial performance.

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