PENGARUH AKUNTABILITAS PUBLIK, KEJELASAN SASARAN ANGGARAN, PARTISIPASI PENYUSUNAN ANGGARAN, DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KOTA PADANG)

Abstract

The purpose of this study was to determine and analyze the effect of public accountability, budget goal clarity, participation budgeting and management control systems on managerial performance on education in the city of Padang. The population in this study is the work units (SKPD) Padang. Technique sampling technique used was purposive sampling method, choose a sample based on the criteria established by the number of samples 41 SKPD as many as 123 people. Data analysis techniques in hypothesis testing using multiple linear regression model analysis using SPSS 17. The result showed that public accountability, budget goal clarity, participation budgeting and management control system significantly affect on managerial performance.

Keywords :Public Accountability, Budget Goal Clarity, Participation Budgeting, Management Control Systems and Managerial Performance.