PENGARUH PARTISIPASI DALAM PENGANGGARAN, KOHESIVITAS DAN KOMITMEN TUJUAN TERHADAP KINERJA ANGGARAN DENGAN DIMODERASI OLEH KEPEMIMPINAN TRANSFORMASIONAL(Studi Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten dan Kota di Jawa Timur)

DIAN ANITA NUSWANTARA, 090610130 D (2012) PENGARUH PARTISIPASI DALAM PENGANGGARAN, KOHESIVITAS DAN KOMITMEN TUJUAN TERHADAP KINERJA ANGGARAN DENGAN DIMODERASI OLEH KEPEMIMPINAN TRANSFORMASIONAL(Studi Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten dan Kota di Jawa Timur). Disertasi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Background: East Java province practiced a pseudo participation while the budget performance was ineffective. Objective: To analyze the effect of participation in budgeting, cohesiveness and goal commitment to budget goals performance which is moderated by transformational leadership. Methodology: The study was conducted in the city and kabupaten in East Java province by taking one city and two kabupaten as a sample, i.e. Surabaya, Sidoarjo and Pamekasan. The research data were collected using a survey method. The questionnaire was given to 83 head of SKPD in all three cities and kabupaten. This research is explanatory research and data analysis performed using SEM-PLS. Results: The validity and reliability test of the instrument showed that the instruments are valid and reliable. Test results concluded that (1) Reject the first hypothesis that participation in the budgeting effect on the performance of the budget, (2) Accept the second hypothesis that participation in the budgeting effect goal commitment, (3) Reject the third hypothesis that participation in the budgeting effect cohesiveness, (4) Accept the fourth hypothesis that cohesion has effect goal commitment, (5) Accept the fifth hypothesis that goal commitment has effect on the performance of the budge, and (6) Accept the sixth hypothesis that transformational leadership strengthens the influence of commitment to the goals budget performance. Conclusion: Participation in budgeting do not result in higher budget performance as well as group cohesiveness. Transformational leaders tend to improve the budget performance of committed people.

Item Type: Thesis (Disertasi)
Additional Information: KKB KK-2 DIS.E.03/13 Nus p
Uncontrolled Keywords: Budget Participation, Cohesiveness, Goal Commitment, Budget Performance, Transformational Leadership
Subjects: H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9103-9695 Local finance. Municipal finance
J Political Science > JS Local government Municipal government
K Law > K Law (General) > K1-7720 Law in general. Comparative and uniform law. Jurisprudence > K(520)-5582 Comparative law. International uniform law > K3440-3460 Civil service. Government officials and employees
Divisions: 09. Sekolah Pasca Sarjana > Ilmu Ekonomi
Creators:
CreatorsEmail
DIAN ANITA NUSWANTARA, 090610130 DUNSPECIFIED
Contributors:
ContributionNameEmail
ContributorARSONO LAKSMANA, Prof. Dr., SE., Ak., CPAUNSPECIFIED
ContributorSiti Sulasmi, Prof., Hj., Psi., MScUNSPECIFIED
ContributorIndra Bastian, Prof., PhD., MBA., AktUNSPECIFIED
Depositing User: Nn Dhani Karolyn Putri
Date Deposited: 20 Oct 2016 23:44
Last Modified: 20 Oct 2016 23:44
URI: http://repository.unair.ac.id/id/eprint/32628
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