PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN KEPUASAN KERJA, JOB RELEVANT INFORMATION, DAN MOTIVASI KERJA SEBAGAI VARIABEL MODERATING (Studi Empiris pada SKPD Pemerintah Kota Bengkulu)

Febrianti , Salmi and Nila, Aprila (2012) PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN KEPUASAN KERJA, JOB RELEVANT INFORMATION, DAN MOTIVASI KERJA SEBAGAI VARIABEL MODERATING (Studi Empiris pada SKPD Pemerintah Kota Bengkulu). Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

This study aim to examine the effect of budget participation on employee government officer performance with job satisfaction, job relevant information and job motivation as moderating variable. The inconsistency situations between results of the prior research, about the influence of budget participation performance become a motivation of this study. The sample of this study are a division head and sub division head in SKPD city government Bengkulu. The independent variables in this research that was budget participation. The dependent variable in this research was government officer performance. Moderating variables are in job satisfaction, job relevant information and work motivation. This study uses regression analysis and moderated regression analysis with SPSS version 15.0. The results of this study showed that the first hypothesis test results that indicate budgetary participation has positive and significantly influence on government officer performance. The second hypothesis indicated that the variable job satisfaction isn’t a moderating variable. The third hypothesis indicate that the variable of job relevant information a moderating variable. The fourth hypothesis suggest that work motivation was not a moderating variable.

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