PENGARUH PARTISIPASI DALAM PENGANGGARAN DAN PERAN MANAJERIAL PENGELOLA KEUANGAN DAERAH TERHADAP KINERJA PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Kabupaten Demak)

Abstract

ABSTRACT This research accounts for the effect of budgetary participation and managerial role of local finance organizer on local government performance. The hypothesis of this research is that whether budgetary participation and the managerial role of the local finance organizer positively affect on the local government performance. The number of respondents as the research samples is 103 consisting of 3 heads of agency, 11 heads of service, 1 head of inspectorate, 1 secretary of Regional Representative Council (DPRD), 9 heads of office, 9 heads of section, 1 director of local general hospital (RSUD), 14 heads of districts, 6 heads of villages, 48 principals of kindergartens/ junior high schools/ senior high schools/ state vocational high schools in Demak regency selected by using purposive sampling methods. The data collected by distributing questioners. From 103 distributed questioners, there were 85 respondents giving back and only 82 questioners that could be processed and analyzed. The result of the research shows that budgetary participation and managerial role of local finance organizers affect positively significant on the local government performance. The result of this research supports the previous researches and it is based on agency theory and prospect theory. Key words: budgetary participation, managerial role of local finance organizers and local government performance.