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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 · 81 co-authorship links · showing the 40 most connected

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  • Universitas Halu Oleo
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
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Co-authorOrganisationJoint articles
Mulyati AkibAffiliation unknown2
Fitriaman FitriamanAffiliation unknown2
Hasbudin HasbudinAffiliation unknown2
Sitti NurnaluriAffiliation unknown2
Emillia NurdinAffiliation unknown2
Nalise NaliseAffiliation unknown1
H Arifuddin Mas'udAffiliation unknown1
Nasrullah DaliAffiliation unknown1
Jaeluddin RazakAffiliation unknown1
Akhmad FirmanAffiliation unknown1
Rinto KuswantoroAffiliation unknown1
Mildamayanti MildamayantiAffiliation unknown1
Nur AsniAffiliation unknown1
Mifta ChulhairAffiliation unknown1
Firna NingsihAffiliation unknown1
Safaruddin SafaruddinUniversitas Halu Oleo1
Sri OktavianiAffiliation unknown1
Ulfayana UlfayanaAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Eko SudarmantAffiliation unknown1
Eka WahyuniAffiliation unknown1
Caesarani Dolarosa SariraAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Waode MisrawatiAffiliation unknown1
Ade Yustika KamalAffiliation unknown1
Rafat RafatAffiliation unknown1
Intihanah IntihanahAffiliation unknown1
Muhammad Adam AlbasriAffiliation unknown1
Andi Basru WawoAffiliation unknown1
Waode Siti Nur InsaniAffiliation unknown1
Yuli Lestari LabanguAffiliation unknown1
Akilla Fadia HayaAffiliation unknown1
Nirwana NirwanaAffiliation unknown1
Muthmaina Auliah BustamAffiliation unknown1
Asniyar AsniyarAffiliation unknown1
Sulvariany Sulvariany TamburakaAffiliation unknown1
Syafila Binti FaisalAffiliation 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 Oct 2026, last seen 8 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>
</oai_dc:dc>