Title: THE INFLUENCE OF BUDGET TARGET CLARITY ON JOB RELEVANT INFORMATION AND MANAGERIAL PERFORMANCE OF REGIONAL GOVERNMENT IN NORTH SULAWESI PROVINCE

Author: LIDIA MARLINA MAWIKERE

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

The implementation of regional government as a subsystem of state government is intended to increase the effectiveness and results for administering government and community 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 relations between government structures and between regional governments. regional potential and diversity, opportunities and challenges of global competition by granting the broadest possible authority to regions accompanied by granting rights and obligations to carry out regional autonomy within a unified system of state government administration.

This research aims to: test the effect of clarity of budget targets on managerial performance, test the effect of clarity of budget targets on job-relevant information. examine the influence of job-relevant information on managerial performance.

The research design uses a quantitative design. By using simple regression analysis. The sample in this case is structural officials (Echelon IIIa/b) at the level of section/sector/sub-department heads of services and agencies located in Manado City, Tomohon City, Minahasa district, South Minahasa, North Minahasa. The sampling technique was simple random sampling. This study used a sample of 132 respondents. The variables used are Clarity of Budget Targets, Job-relevant Information, and Managerial Performance. This research will use simple regression statistical analysis techniques with SPSS 10 software.

The research results found that 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/