PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA DINAS PENDAPATAN PENGELOLAHAN KEUANAGAN DAN ASET DAERAH KABUPATEN LABUHANBATU

Siregar, Abdul Jalil (2014) PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA DINAS PENDAPATAN PENGELOLAHAN KEUANAGAN DAN ASET DAERAH KABUPATEN LABUHANBATU. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah partisipasi anggaran dan kejelasan sasaran anggaran berpengaruh secara parsial dan simultan terhadap kinerja Dinas Pendapatan Pengelolahan Keuangan Dan Aaset Daerah Kabupaten Labuhanbatu. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran dan kejelasan sasaran anggaran terhadap kinerja Dinas Pendapatan Pengelolahan Keuangan Dan Aset Daerah Kabupaten Labuhanbatu baik secara parsial maupun simultan.Penelitian ini dilakukan pada Dinas Pendapatan Pengelolahan Keungan Dan Aset Daerah Kabupaten Labuhanbatu dengan populasi sebanyak 86 dan 80 responden sebagai sampelnya. Teknik pengumpulan data dalam penelitian ini dengan cara menyebarkan kuesioner. Teknik analisis datanya menggunakan beberapa uji yaitu uji kualtias data, analisis regresi berganda, Adjusted R Square, uji normalitas, uji heteroskedastisitas, uji mulikolinearitas dan uji hipotesis.Hasil Penelitian ini menyatakan bahwa semua item pertanyaan pada kuesioner dinyatakan valid dan reliabel karena nilai rhitung> rtabel dan nilai Cronbach Alpha > 0,60. Pada pengujian hipotesis secara parsial atau uji t pada variabel partisipasi penyusunan anggaran dikatakan berpengaruh denagn nilai signifikan 0,000 < 0,05 dan nilai t hitung 3,988 > 1680 t tabel maka hipotesis 1 diterima, pada variabel kejelasan sasaran anggaran dikatakan tidak berpengaruh dengan nilai signifikan kejeasan sasaran anggaran 0,728 > 0,05 dan nilai t hitung 0,269 < t tabel 1,680 maka hipotesis 2 ditolak. Pada pengujian hipotesis secara simultan atau uji F dikatakan berpengaruh dengan nilai signifikan 0,001 < 0,05 dan nilai Fhitung 8,599 > Ftabel 3,209 , maka hipotesis 3 diterima. Kesimpulan dari penelitian ini adalah secara parsial partisipasi penyusunan anggaran berpengaruh terhadap kinerja Dinas Pendapatan Penglolahan Keuangan Dan Aset Daerah Kabupaten Labuhanbatu, sedangkan kejelasan sasaran anggaran tidak berpengaruh terhadap kinerja Dinas Pendapatan Pengelolahan Keuangan Dan Aset Daerah Kabupaten Labuhanbatu , sedangkan secara simultan terdapat pengaruh dari partisipasi penyusunan anggaran dan kejelasan sasaran anggaran terhadap kinerja Dinas Pendapatan Pengelolahan Keuangan Dan Aset Daerah Kabupaten Labuhanbatu.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorKaro-karo, Surbakti195912151988031004
Call Number: 658.154 Sir p
Keywords: Anggaran; Penyusunan Anggaran; Sasaran Anggaran; Pengukuran Kinerja; Partisipasi Anggaran
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Intan Nurhidayati
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14343

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