PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA APARAT PEMERINTAH: LOC, GAYA KEPEMIMPINAN SEBAGAI MODERASIThis research aims to examine the influence of participatory budgeting on Performance of Local Government Apparatus with Locus Of Control and Lea

Abstract

This research aims to examine the influence of participatory budgeting on Performance of Local Government Apparatus with Locus Of Control and Leadership Style as a moderating variable. The research was conducted on 28 Local Government Work Units (SKPD) of Surabaya. Methods of data collection was done by distributing questionnaires to 140 respondents and the questionnaire only returned 103 respondents. Sampling technique using purposive sampling is by selecting respondents who meet the criteria under research. The analysis technique used in this research is Moderated Regression Analysis (MRA).The results of this research indicates that H1 is accepted which means that participative budgeting has an influence on the Performance of Local Government Apparatus. While H2 is rejected which means Locus Of Control can not moderate the influence of Participative Budgeting to Performance of Local Government Apparatus. And H3 is acceptable which means Leadership Style can moderate postively the influence of participative budgeting to Performance of Local Government Apparatus.
Keywords: participatory budgeting, locus of control, leadership style, performance of government officials