Proceeding of the First International Graduate Conference (IGC) On Innovation, Creativity, Digital, & Technopreneurship for Sustainable Development in Conjunction with The 6th Roundtable for Indonesian Entrepreneurship Educators 2018 Universitas Syiah Kuala October, 3-5, 2018 Banda Aceh, Indonesia

Research Article

Analysis of Budgetary Participation, Budget Target Clarity and Budgetary Function on SKPK Managerial Performance of Aceh Jaya District Government

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  • @INPROCEEDINGS{10.4108/eai.3-10-2018.2284389,
        author={Masdiana  Dewi and Fazli Syam BZ and Darwanis  Darwanis},
        title={Analysis of Budgetary Participation, Budget Target Clarity and Budgetary Function on SKPK Managerial Performance of Aceh Jaya District Government},
        proceedings={Proceeding of the First International Graduate Conference (IGC) On Innovation, Creativity, Digital, \& Technopreneurship for Sustainable Development in Conjunction with The 6th Roundtable for Indonesian Entrepreneurship Educators 2018 Universitas Syiah Kuala October, 3-5, 2018 Banda Aceh, Indonesia},
        publisher={EAI},
        proceedings_a={IGC},
        year={2019},
        month={5},
        keywords={budgetary participation budget target clarity and budgetary function on managerial performance},
        doi={10.4108/eai.3-10-2018.2284389}
    }
    
  • Masdiana Dewi
    Fazli Syam BZ
    Darwanis Darwanis
    Year: 2019
    Analysis of Budgetary Participation, Budget Target Clarity and Budgetary Function on SKPK Managerial Performance of Aceh Jaya District Government
    IGC
    EAI
    DOI: 10.4108/eai.3-10-2018.2284389
Masdiana Dewi1,*, Fazli Syam BZ2, Darwanis Darwanis1
  • 1: Master of Accounting, Postgraduate Program, Syiah Kuala University, Banda Aceh, Indonesia
  • 2: Faculty of Economics and Business, Syiah Kuala University, Banda Aceh, Indonesia
*Contact email: masdianadewi@gmail.com

Abstract

The purpose of this study is to find out budgetary participation, budget target clarity and budgetary functions on SKPK Managerial performance of Aceh Jaya District Government. The analysis model in this study is to use measurement tools of multiple linear regression. The results show that budgeting participation, budget target clarity, and budgetary functions simultaneously have a significant influence on SKPK Managerial performance of Aceh Jaya District Government. Budgetary participation, budget target clarity, and budgetary functions partially also significantly influence on SKPK Managerial performance of Aceh Jaya District Government. Budgetary participation, budget target clarity, and budgetary functions can influence on SKPK Managerial performance of Aceh Jaya District Government.