PENGARUH DESENTRALISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA DINAS (Studi Kasus Pada Pemerintahan Kota Banjarbaru)
DOI:
https://doi.org/10.24034/j25485024.y2005.v9.i4.307Keywords:
Participation in budgeting, Decentarlization, and PerformanceAbstract
UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibility given from top to lower management level will biring about more cosequnecies of responsibility from lower manager toward the implementation of the decision that has been made.
This research analysis the interaction and decentralization and the influence of participation in budgeting abd decentralization toward the performance of Dinas Pemerintah Kota Banjarbaru. The sample taken for this research is Dinas Pemerintah Kota Banjarbaru .Analysis unit used in this research are the chairman of government officer (kepala bagian), the chairman of division officer (kepala bagian) and the charmain of field officer (kepala bidang). From 56 questionaires that that have been sent, there 47 respondents have fullfillied, buat only 42 questionaires that are accepted and considered reliable to be analyzed in this research.
Using simple in this research emprically this research result shows that participation in budgeting and decentralization signicantly influence the partisipation in budgeting and decentralization positive interaction between them. Meanwhile using multiple regression, empirically the research result shows that budgeting and decentralization variables all together signicantly do not influence the performance of the governmental bureaus (Dinas Pemerintah Kota Banjarmasin).
References
Andriani, Sri. 2002. Desentralisasi Pengambilan Keputusan, Pengendalian Akuntansi dan Kinerja Kantor Dinas (Studi Empiris Otonomi Daerah di Jawa Timur). Tesis (Tidak Dipublikasikan). UGM Yogyakarta.
Badan Pusat Statistik Kota Banjarbaru. 2003. Kota Banjarbaru dalam Angka 2003.
Bastian, Indra. 2001. Akuntansi Sektor Publik di Indonesia, BPFE. Yogyakarta.
Ghozali, Imam. 2001. Aplikasi Analisis Multivariate dengan Program SPSS. Universitas Diponegoro, Semarang.
Gul, F.A., J.S.L. Tsui, S.C.C. Fong., and H.Y.L. Kwok. 1995. Desentralisation as a Moderating Factor in the Budgetary Participation-Performance Relationship: Some Hongkong Evidence. Accounting and Business Research. Vol 25, No. 98, pp 107-113.
Halim, Abdul. 2002. Akuntansi Keuangan Daerah, Salemba Empat. Jakarta
Hariyanti, Widi dan Nasir, Mohamad. 2002. Pengaruh Penyusunan Anggaran Terhadap Kinerja Manjerial: Peran Kecukupan Anggaran Dan Komitmen Organisasi Sebagai Variabel Intervening, Hasil Simposium Nasional Akuntansi V Semarang, 5-6 September 2002.
Indriantoro, Nur. dan Supomo, Bambang. 1999. Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen, BPFE Yogyakarta.
Kren, Leslie. 1992. Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility, The Accounting Review. July.511-526.
Mardiasmo, 2002. Akuntansi Sektor Publik, Andi Offset, Yogyakarta.
Marsudi, A Setya dan Ghozali, Imam. 2001. Pengaruh Penyusunan Anggaran, Job Relevan Information (JRI) dan Volatilitas Lingkungan terhadap Kinerja Manajerial pada Perusahaan Manufaktur di Indonesia, JAAI Vol. 5 No. 2, Desember 2001.
Miah, N. Z. dan Mia, L. 1996. Desentralisation, Accounting Control and Performance of Government Organization: A New Zealand Empirical Study. Financial Accountability and Management, Vol. 12, No. 3: 173-189.
Nazaruddin, Ietje. 1998. Pengaruh Desentralisasi dan Karakteristik Informasi Sistem Akuntansi Manajemen terhadap Kinerja Manajerial, Jurnal Riset Akuntansi Indonesia (JRAI), Vol. 1, No. 2, hal 141-162.
Riyadi, Slamet. 2000. Motivasi dan Pelimpahan Wewenang sebagai Variabel Moderating dalam Hubungan Pengaruh Penyusunan Anggaran terhadap Kinerja Manjerial. Jurnal Riset Akuntansi Indonesia (JRAI) Vol. 3, No. 2 Juli.
Simamora, Henry. 1999. Akuntansi Manajemen. Salemba Empat, Jakarta.
Wentzel, Kristin. 2002. The Influence of Fairness Perceptions and Goal Commitment on Managers Performance in A Budget Setting. B. Research in Accounting 14: 247-27.
