ANTESEDEN DAN KONSEKUENSI PARTISIPASI PENGANGGARAN (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH PEMERINTAH DAERAH KOTA PALU)

Abstract

ABSTRACT This Research aims to analyze the effect of antecedents of budgetary participation decentralization, work attitude, and need for achievement) and consequence on managerial performance of local government officers. This study adopted research by Yuen (2007) with ome modification. The object of the research was SKPD the City of Palu , Central Sulawesi. This study used purposive sampling technique in the data collection. The data was obtained by disseminate questionnaire to 264 in 66 SKPD the City of Palu and 175 respondent 66,29%) returned the questionnaire, consisting of 47 Kepala SKPD and 128 one level below Kepala SKPD. The data analysis was conducted using Structural Equation Model (SEM) with AMOS program. The result of this study demonstrated that antecedents variable (decentralization, work attitude, and need for achievement) had significantly positive effect on budgetary participation. This study also found that antecedents variable (decentralization, work attitude and need for achievement) had significantly positive effect on managerial performance of local government officers with budgetary participation as an intervening variable. Key words : Decentralization, Work Attitude, Need for Achievement, Budgetary Participation, Managerial Performance of Local Government Officers and Structural Equation Model (SEM).