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PENGARUH KEJELASAN SASARAN ANGGARAN DAN SENJANGAN ANGGARAN TERHADAP KINERJA PEJABAT ESELON III DAN IV PADA DINAS KESEHATAN KOTA KENDARI

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 2 No. 2 (2017)

DOI
10.33772/jak-uho.v2i2.2979
ISSN
2503-1635
Published
2017-10-27
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACT The purpose of the reseearch is knowing The Effect of Budget Target Clarity and Budgetary Slack to Performance Echelon III and IV on Kendari City Health Department, which can be viewed either parsial and simultan. The methods of data analysis used in this research is descriptive analysis method and multiple linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 15 people Echelon III dan IV on Kendari City Health Department. The results of this study showed that partially Budget Target Clarity significant effect to Performance Echelon III and IV and Budgetary Slack no significant effect to Performance Echelon III and IV. Simultaneously, Budget Target Clarity and Budgetary Slack significant effect to Performance Echelon III and IV. This study also shows the coefficient of determination for Budget Target Clarity and Budgetary Slack significant effect on Performance Echelon III and IV of R2 = 0.799. The figure has meaning that the contribution of the variables X1 and X2 to Y is 79.9% and the remaining 20.1% is influenced by other factors.Keywords: Budget Target Clarity, Budgetary Slack, Performance Echelon III and IV

Collaboration network of the authors

40 authors · 92 co-authorship links · showing the 40 most connected

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  • Universitas Muslim Indonesia
  • Institut Ilmu Sosial dan Manajemen STIAMI
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Mulyati AkibAffiliation unknown3
Safaruddin SafaruddinUniversitas Muslim Indonesia3
Fitriaman FitriamanAffiliation unknown3
Nasrullah DaliAffiliation unknown2
Erwin HadisantosoAffiliation unknown2
Ishak AwaluddinAffiliation unknown2
Sitti NurnaluriAffiliation unknown2
Intihanah IntihanahAffiliation unknown2
Nalise NaliseAffiliation unknown1
H Arifuddin Mas'udAffiliation unknown1
Jaeluddin RazakAffiliation unknown1
La Ode AntoAffiliation unknown1
Deny Erdian SaputraAffiliation unknown1
Anita LestariAffiliation unknown1
Irfan IrfanAffiliation unknown1
Dian Mayafaty RaufAffiliation unknown1
Akhmad FirmanAffiliation unknown1
Rinto KuswantoroAffiliation unknown1
Ilham Akbar GarusuAffiliation unknown1
H. Ishak AwaluddinAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Irda Zulhijayanti SyahrirAffiliation unknown1
Yulianti YuliantiInstitut Ilmu Sosial dan Manajemen STIAMI1
Satira Satira YusufAffiliation unknown1
Ika Maya SariAffiliation unknown1
Yuliana Amelia N.Affiliation unknown1
Nur AsniAffiliation unknown1
Mifta ChulhairAffiliation unknown1
Firna NingsihAffiliation unknown1
Muh Jabal NurAffiliation unknown1
Sri OktavianiAffiliation unknown1
Ulfayana UlfayanaAffiliation unknown1
Eko SudarmantAffiliation unknown1
Eka WahyuniAffiliation unknown1
Caesarani Dolarosa SariraAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Anggun Lia SasmitaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KEJELASAN SASARAN ANGGARAN DAN SENJANGAN ANGGARAN TERHADAP KINERJA PEJABAT ESELON III DAN IV  PADA DINAS KESEHATAN KOTA KENDARI</dc:title>
	<dc:creator>Abdullah, Muntu</dc:creator>
	<dc:creator>Aswati, Wa Ode</dc:creator>
	<dc:creator>Astrinigita, Astrinigita</dc:creator>
	<dc:description xml:lang="en-US"> ABSTRACT The purpose of the reseearch is knowing The Effect of Budget Target Clarity and Budgetary Slack to Performance Echelon III and IV on Kendari City Health Department, which can be viewed either parsial and simultan. The methods of data analysis used in this research is descriptive analysis method and multiple linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 15 people Echelon III dan IV on Kendari City Health Department. The results of this study showed that partially Budget Target Clarity significant effect to Performance Echelon III and IV and Budgetary Slack no significant effect to Performance Echelon III and IV. Simultaneously, Budget Target Clarity and Budgetary Slack significant effect to Performance Echelon III and IV. This study also shows the coefficient of determination for Budget Target Clarity and Budgetary Slack significant effect on Performance Echelon III and IV of R2 = 0.799. The figure has meaning that the contribution of the variables X1 and X2 to Y is 79.9% and the remaining 20.1% is influenced by other factors.Keywords: Budget Target Clarity, Budgetary Slack, Performance Echelon III and IV</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-10-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2979</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v2i2.2979</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 2, No 2 (2017): Oktober 2017</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v2i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/2979/2227</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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