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)

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.