KARAKTERISTIK SASARAN ANGGARAN, SISTEM PENGENDALIAN INTERN DAN KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH

Abstract

This study arms to examine and analyze the effect of budgetary goal characteristics and internal control system on managerial performance of local government apparatus of the City of Jayapura Population is apparatus (civil servants), that is managers and immedi¬ate subordinates, in the City of Jayapura ( 35 SKPDs, which was selected using purposive sampling method. Data then was analysed using multiple regression analysis. The findings showed that internal control system have significant influence on managerial performance of Government apparatus of the City of Jayapura. Meanwhile, budgetary goal characteristics (budgetary participation, budget target clarity, budgetary feedback and budgetary evaluation) did not influence managerial performance.