PENGARUH KARAKTERISTIK SASARAN ANGGARAN DAN SISTEM PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL APARAT PEMERINTAH DAERAH ( Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Jayapura)

Abstract

ABSTRACT Budgetary participation, budget target clarity, budgetary feedback and budgetary evaluation are budgetary goal characteristics that expected will influence individual behavior and performance in an organization. In other side, the understanding of internal control system in organization need to improved in order that the controls, both financial and performance, can be conducted effectively and efficiently. Therefore, this study aims to examine and analyze the effect of budgetary goal characteristics and internal control system on managerial performance of local government apparatus of Jayapura City. The study population is apparatus (civil servants), that is, managers and immediate subordinates, in Jayapura City Government that distributed in 35 SKPDs. The samples of this study are Kepala Dinas, Kepala Badan and Kepala Bagian, Kepala Bidang/Kepala Seksi that responsible for budgetary processes. The samples selection uses Purposive Sampling method, whereas hypotheses are tested by using Multiple Regression Analysis with Statistical Product and Service Solution (SPSS) version 15.0 package software for Windows. The study results rejects H1, H2, H3, and H4 in which budgetary goal characteristics (budgetary participation, budget target clarity, budgetary feedback and budgetary evaluation) have no influence on Managerial Performance. However, H5 is supported; in which internal control system have significant influence on managerial performance of Government apparatus of Jayapura City. Keywords: Budgetary participation, budget target clarity, budget feedback, budget evaluation, internal control system, managerial performance