PENGARUH PENGANGGARAN KINERJA, TRANSPARANSI, AKUNTABILITAS, PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL

Abstract

This study aims to examine the effect of performance budgeting, transparency, accountability, and
participatory budgeting on managerial performance in Regional Government Organizations (OPD) of
Surabaya City Government. The type of research used in this study is quantitative research.
Quantitative Research is systematic scientific research on parts and also phenomena and relationships
that take place. The purpose of quantitative research is to develop and use systematic models, theories
and hypotheses related to natural phenomena that occur. The data collection method used in this
study was using questionnaire techniques. The sample in this study was obtained by using the
purpose sampling technique, which is the selection of samples using criteria determined by the
researcher. Based on the purpose sampling method, there were 103 respondents out of 126
respondents. The analytical method used in this study is multiple linear regression analysis. Based on
the results of this study indicate that performance budgeting and participatory budgeting have a
positive effect on managerial performance, while transparency and accountability have no effect on
managerial performance.
Keywords: performance budget, transparancy, accountability, participative budget