THE EFFECT OF CLEARANCE OF BUDGET TARGETS ON JOB RELEVANT INFORMATION, AND PERFORMANCE OF LOCAL GOVERNMENT MANAGERIAL IN NORTH SULAWESI PROVINCE
Amount: THE EFFECT OF CLEARANCE OF BUDGET TARGETS ON JOB RELEVANT INFORMATION, AND PERFORMANCE OF LOCAL GOVERNMENT MANAGERIAL IN NORTH SULAWESI PROVINCE
Authors: LIDIA MARLINA MAWIKERE
Memberships: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Airlangga University
Abstract
The implementation of regional government as a subsystem of state government is intended to increase the efficiency and results for the administration of government and public services. According to Law No. 32 of 2004: Regional Heads and other regional apparatus as regional executive bodies have the authority to regulate and manage the interests of regional communities. That the efficiency and effectiveness of regional government administration needs to be improved by paying more attention to aspects of the relationship between government structures and between regional governments. the potential and diversity of regions, opportunities and challenges of global competition by granting the widest possible authority to the regions accompanied by the granting of rights and obligations to implement regional autonomy in the unity of the state administration system.
This study aims to: examine the effect of clear budget goals on managerial performance, examine the effect of budget target clarity on job-relevant information. examine the effect of job-relevant information on managerial performance.
The research design used a quantitative design. By using simple regression analysis. The sample in this case is structural officials (Echelon IIIa/b) at the level of the head of the division/field/sub-agency service and agency located in Manado City, Tomohon City, Minahasa Regency, South Minahasa, North Minahasa The sampling technique is simple random sampling. In this study using a sample of 132 respondents. The variables used are Clarity of Budget Goals, Job-relevant Information, and Managerial Performance. This study will use a simple regression statistical analysis technique with SPSS 10 software.
The results of the study found that the clarity of budget targets on managerial performance was significant, (a; 0.05), with a coefficient of 0.212 (hypothesis 1) proven. The clarity of budget targets on job-relevant information is significant (a; 0.05), with a coefficient of 0.128 (hypothesis 2) proven. Job-relevant information on managerial performance is significant (a; 0.05), with a coefficient of 0.184 (hypothesis 3) proven.
Keywords: Budget Goal Clarity, Job-Relevant Information, Managerial Performance
sources: http://repository.unair.ac.id/36093/
