PENGARUH PARTISIPASI PENGANGGARAN TERHADAP KINERJA APARAT: INTEGRASI VARIABEL INTERVENING DAN VARIABEL MODERASI PADA PEMERINTAH KOTA AMBON DAN PEMERINTAH KOTA SEMARANG

Abstract

This study aimed to examine effects of two intervening variable directly and indirectly, that are, job-relevant information and job satisfaction and moderating effect of individual culture variable on relationship between budgetary participation and apparatus performance. This study also examined whether there is differences in Hofstede's dimension between apparatus that working in Ambon City government and Semarang City government. This study used data obtained from Department Head and Section Head that working in Ambon City and Semarang City governments through Purposive Sampling Method. From 250 questionnaires distributed for Ambon City government, only 138 questionnaires returned and usable for analysis, so the response rate is 56%. The questionnaires distributed for Semarang City government are 300. and 117 questionnaires are usable, so the response rate is 43%. The method to analyze data are Multiple Linear Regression aided by SPSS software package. The result shows that budgetary participation has influence on apparatus performance through Job-Relevant Information and Job Satisfaction. However, individual culture as moderating variable have no positive influence on the relationship between Budgetary Participation and apparatus performance, and there is no difference of Hofstede's cultural dimension between apparatus who working in Ambon City government and Semarang City government. Keywords : Budgetary Participation, Job-Relevant Information, Job Satisfaction, Apparatus Performance. Individual Culture.