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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, KOMITMEN APARATUR TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION (JRI) SEBAGAI VARIABEL INTERVENING

JPEP (Jurnal Progres Ekonomi Pembangunan) · Vol. 1 No. 2 (2017) · hlm. 18–36

DOI
10.33772/jpeb.v1i2.1796
ISSN
2502-5171
Terbit
2017-01-12
Penerbit
Pascasarjana Universitas Halu Oleo
Bahasa
eng

Abstrak

The aim of this study was to analyze the impact of participation in budgeting, clarity of budgeting targets, and staff commitment on managerial performance, with job relevant information working as an intervening variable. The study was a causal research, involving 28 SKPD of Baubau City government as the objects of the study. Samples of the study were Head of Agency. Head of Office, Head of Sub-Section of Finance, Head of Sub-Section of Planning/Program, and Heads of Section in each SKPD. Data were collected using a questionnaire. The data were then analyzed using the path analysys on the SPSS version 20.Result of partial analysis showed that participation in budgeting had a positively insignificant effect on job relevant information, clarity of budgeting targets had a positively significant effect on job relevant information, staff commitment had a positively significant effect on job relevant information. furthermore, participation in budgeting had a positively significant effect on managerial performance, clarity of budgeting targets had a positively significant effect on managerial performance, staff commitment had a positively significant effect on managerial performance, and job relevant information had a positively significant effect on managerial performance. Results of simultaneous analysis showed that participation in budgeting, clarity of budgeting targets, and staff commitment had an effect on job relevant information. participation in budgeting, clarity of budgeting targets, and staff commitment had an effect on managerial performance. Job relevant information is not capable of acting as an intervening variable between participation in budgeting on managerial performance, job relevant information is not capable of acting as an intervening variable between clarity of budgeting targets on managerial performance, and job relevant information is not capable of acting as an intervening variable between the staff commitment on managerial performance. Keywords: Participation in budgeting, clarity of budgeting targets, staff commitment, job relevant information, managerial performance.

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Sulvariany TamburakaAfiliasi tidak diketahui5
Emillia NurdinAfiliasi tidak diketahui2
Santiadji MustafaAfiliasi tidak diketahui2
Nur AsniAfiliasi tidak diketahui2
Abdul Azis MuthalibAfiliasi tidak diketahui1
Sri WidatiAfiliasi tidak diketahui1
Nasrullah DaliAfiliasi tidak diketahui1
Hanalir HanalirAfiliasi tidak diketahui1
Rosnawintang RosnawintangAfiliasi tidak diketahui1
Teddy RonalAfiliasi tidak diketahui1
Safaruddin SafaruddinUniversitas Halu Oleo1
Intihanah IntihanahAfiliasi tidak diketahui1
Sitti NurnaluriAfiliasi tidak diketahui1
Muh. Anang DwiatmojoAfiliasi tidak diketahui1
Lilis JuliaAfiliasi tidak diketahui1
Erwin HadisantosoAfiliasi tidak diketahui1
Rani DestrianaAfiliasi tidak diketahui1
Ilda Fitri Andi PangkellarengAfiliasi tidak diketahui1
Bayu UmbaraAfiliasi tidak diketahui1
Febby Annisa SaraswatiAfiliasi tidak diketahui1
Kiki Fatimah SaritaAfiliasi tidak diketahui1
Andi Friska AnggraeniAfiliasi tidak diketahui1
Hajariah UndeAfiliasi tidak diketahui1
Irna Sistryani IrsaAfiliasi tidak diketahui1
Fitriah SarufaAfiliasi tidak diketahui1
Muntu AbdullahAfiliasi tidak diketahui1
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Violla SafaaAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/JPEP/oai, pertama di-harvest 1 Nov 2026, terakhir terlihat 1 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, KOMITMEN APARATUR TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION (JRI) SEBAGAI VARIABEL INTERVENING</dc:title>
	<dc:creator>Ridzal, Nining Asniar</dc:creator>
	<dc:creator>wawo, andi basru</dc:creator>
	<dc:creator>husin, husin</dc:creator>
	<dc:description xml:lang="en-US">The aim of this study was to analyze the impact of participation in budgeting, clarity of budgeting targets, and staff commitment on managerial performance, with job relevant information working as an intervening variable. The study was a causal research, involving 28 SKPD of Baubau City government as the objects of the study. Samples of the study were Head of Agency. Head of Office, Head of Sub-Section of Finance, Head of Sub-Section of Planning/Program, and Heads of Section in each SKPD. Data were collected using a questionnaire. The data were then analyzed using the path analysys on the SPSS version 20.Result of partial analysis showed that participation in budgeting had a positively insignificant effect on job relevant information, clarity of budgeting targets had a positively significant effect on job relevant information, staff commitment had a positively significant effect on job relevant information. furthermore, participation in budgeting had a positively significant effect on managerial performance, clarity of budgeting targets had a positively significant effect on managerial performance, staff commitment had a positively significant effect on managerial performance, and job relevant information had a positively significant effect on managerial performance. Results of simultaneous analysis showed that participation in budgeting, clarity of budgeting targets, and staff commitment had an effect on job relevant information. participation in budgeting, clarity of budgeting targets, and staff commitment had an effect on managerial performance. Job relevant information is not capable of acting as an intervening variable between participation in budgeting on managerial performance, job relevant information is not capable of acting as an intervening variable between clarity of budgeting targets on managerial performance, and job relevant information is not capable of acting as an intervening variable between the staff commitment on managerial performance. Keywords: Participation in budgeting, clarity of budgeting targets, staff commitment, job relevant information, managerial performance. </dc:description>
	<dc:publisher xml:lang="en-US">Pascasarjana Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2017-01-12</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/JPEP/article/view/1796</dc:identifier>
	<dc:identifier>10.33772/jpeb.v1i2.1796</dc:identifier>
	<dc:source xml:lang="en-US">JPEP (Jurnal Progres Ekonomi Pembangunan); VOL 1, NO 2 (2016): JURNAL PROGRES EKONOMI PEMBANGUNAN; 18-36</dc:source>
	<dc:source>2502-5171</dc:source>
	<dc:source>10.33772/jpep.v1i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/JPEP/article/view/1796/1266</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 Jurnal Progres Ekonomi Pembangunan (JPEP)</dc:rights>
</oai_dc:dc>