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PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL PADA PEMERINTAH KOTA JAYAPURA

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 9 No. 1 (2026)

Published
2026-05-31
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

This study aims to analyze the influence of budget participation, clarity of budget targets, and the Internal Control System on the managerial performance of government officials in Jayapura City. The sample in this study consisted of echelon II, III, IV officials (heads of departments, agency heads, as well as section and division heads) who are responsible for the budgeting and supervision process. The sample was selected using Multistage Cluster Random Sampling, a method intended to reduce the number of respondents due to the original population being too large. The total number of respondents was 112. To test the hypothesis, Multiple Linear Regression Analysis was used with the help of IBM SPSS Statistics 26. The results showed that budget participation has an influence of 27.5% on managerial performance, clarity of budget targets has an influence of 11.4% on managerial performance, and the internal control system... Keywords: Budget Participation, Clarity of Budget Targets, Internal Control System, Managerial Performance.

Collaboration network of the authors

40 authors · 121 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Otniel SafkaurAffiliation unknown6
Siti RofingatunAffiliation unknown5
Paulus K. Allo LayukAffiliation unknown4
Klara WonarAffiliation unknown4
Juliana WaromiAffiliation unknown4
Mariolin SanggenafaAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Kurniawan PatmaAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Maylend KambuayaAffiliation unknown2
Deson WanimboAffiliation unknown2
Jhon BlesiaAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Theo AllolayukAffiliation unknown2
Axamina WananeAffiliation unknown2
Adolf Z.D SiahayAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Yulen KlaibinAffiliation unknown1
Christine Jois KarubabaAffiliation unknown1
Dytha Meninta NababanAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Ali Taufan ArifinAffiliation unknown1
Petra Monika SunmeAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Irene BahoAffiliation unknown1
Emi NurmiatyAffiliation 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://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL PADA PEMERINTAH KOTA JAYAPURA</dc:title>
	<dc:creator>Ireeuw, Meylani Ira</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Pangayow, Bill</dc:creator>
	<dc:creator>Simanjuntak, Aaron</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the influence of budget participation, clarity of budget targets, and the Internal Control System on the managerial performance of government officials in Jayapura City. The sample in this study consisted of echelon II, III, IV officials (heads of departments, agency heads, as well as section and division heads) who are responsible for the budgeting and supervision process. The sample was selected using Multistage Cluster Random Sampling, a method intended to reduce the number of respondents due to the original population being too large. The total number of respondents was 112. To test the hypothesis, Multiple Linear Regression Analysis was used with the help of IBM SPSS Statistics 26. The results showed that budget participation has an influence of 27.5% on managerial performance, clarity of budget targets has an influence of 11.4% on managerial performance, and the internal control system...
Keywords: Budget Participation, Clarity of Budget Targets, Internal Control System, Managerial Performance. </dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2026-05-31</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://ejournal.uncen.ac.id/index.php/AAA/article/view/5877</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 9 No. 1 (2026): Volume 9 Nomor 1 Mei 2026</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 9 No 1 (2026): Volume 9 Nomor 1 Mei 2026</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/5877/3788</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>