PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEADILAN PROSEDURAL, BUDAYA PATERNALISTIK, MOTIVASI DAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PADA SATUAN KERJA PERANGKAT DAERAH DI PROVINSI RIAU

Abstract

This research was conducted at regional governance institution of Riau Province.
The objectives to be achieved in this research is to know the influence of
participation of budget preparation, participation of budget preparation moderated by
procedural justice, participation of budget preparation moderated by paternalistic
culture, participation of budget preparation moderated by motivation and
participation of budget preparation moderated by organizational commitment to the
managerial performance in regional governance institustion of Riau Province. The
population in this study is all agencies in Riau Province Government, which amounts
to 51 units. By taking samples using purposive sampling method, that is managerial
who do planning, coordinating, evaluation, supervision, election of staff, negotiation
and representation so that obtained as many as 177 sample. To analyse the data is
using Moderated Regression Analysis (MRA). Based on the results obtained, the
conclusion can be drawn as follows: participation of budget preparation, procedural
fairness, paternal culture and organizational commitment have a significant influence
on the relationship of budgetary participation and managerial performance in
regional governance institustion of Riau Province. While the motivation does not
have a significant influence on the relationship of participation budgeting and
managerial performance in regional governance institustion of Riau Province.