PENGARUH PARTISIPASI DAN PROFESIONALISME APARAT TERHADAP EFEKTIVITAS PENGGUNAAN ANGGARAN DENGAN STRUKTUR ORGANISASI DESENTRALISASI SEBAGAI VARIABEL PEMODERASI (Studi pada SKPD Kabupaten Temanggung)

Abstract

ABSTRACT This study aims to test the influence of participation in the budget of the effectiveness and professionalism of the organization structure of moderation. The specific goal was to test how the influence of participation budget of the effectiveness of the budget, how to influence the professionalism of the effectiveness of budget, organizational structure of moderation on the influence of participation budget of the effectiveness of budget and organizational structure of moderation on the influence of the professionalism of the effectiveness of the budget. Population research is SKPD District Employees Temanggung that each 1 SKPD taken people from all over SKPD as many as 47, because a population of less than 100 respondents, the research is research with a census sample of 47 respondents. Determination SKPD employees as the sample is due SKPD institutions authorized to run at the same time preparing the budget. This research model formulated in the form of a simple regression and moderating Regression analysis (MRA) using the method of absolute difference. Absolute difference between the selection method is based on the assumption that this method is more secure against potential problems multikolinieritas compared with the method of interaction. Based on the results of the analysis carried out this research proves that: (1) Participation budget positive effect of the effectiveness of the budget, the higher the participation in the budgeting, the higher the effectiveness of the budget. (2) Professionalism positive effect of the effectiveness of the budget, the high professionalism in the budgeting, the higher the effectiveness of the budget. (3) Decentralization not moderate the influence of participation in the budget of the effectiveness of the budget, the high professionalism in the budgeting, the higher the effectiveness of the budget. (4) Decentralization terbukti moderate influence professionalism of the effectiveness of the budget, the high professionalism in the budgeting, the higher the effectiveness of the budget. Keywords: budget participation, professionalism, effectiveness of the use of budget and organizational structure.