The Influence of Conditional Factors Toward The Relationship of Budgetary Participation and Performance of Local Government Officer in Padang City.

AND

L^S UNTYERSITY ECONOMTC TACIJLTY

THf, TNILUONCE OT CONDIIIONAL FACTOAS

TOWARD RELATIONSIIIP OF DUDGETARY

P

RTICTFATTON ANTD PERFORMANCE OF T,OCAI, CO\TERNMENT OArICER iN PADAIIC CITY

TEESTli

05is3o2?

REPORT SIJEMrf,D 11{ PAATTAL

'ULTII,r,rlEIlT

OT

lSI

TF4UIREMEItI NOR

Drmir

or

E^curu)R m accouNTlNc

Th€ Influ€nc€

ofcondiliotrll

Frclon

Torlrd

Thc RelttionshiP of

Fudgctrry

Plnicipriion

and

P.rfomln'e

of

Lnc,l Gor€mnetrt Omcer in

Pdlng

CitY

Thcsh by : Ed'€ Gedala

AdvGoN : Dr.Ydia tlendri Ycni,MT.

l

ABSTRACT

fie

resedch cxmines the ctrect ofbudgel panicipltion lowdd nsagerial

Frl

dd.e rcf

01

d

.' )

nv'

orE'

)

bv

e\d

nt

o'Cd-ar'

El ;.mm,Lncnr md leaJetshrp

a

moLlcr.tine !diabLe'

The resemh respondents

!E

selded bv using

judsde splins

nelnod wcre

l0o

local

aov@ent

oiies

in

Ptd

s

Citv' The data were colleckd al

.,Ediond

a coss

nail

suflev Thc lesi ol contingencv veabl€s (organiztional

;lmilnEd

dd

leadsship $vl€) bv usins inteEcrion appndch

Thc resull or the r€scdch

$tre

consisrence wirh

porv

Esedch

*hich

shoved thal bddsel panicipation hld dnect €frcct on local govement

office*'

odomdf

'

ff.nu

e Lte

'rdini

doro

L_poneo

f" rcfcrF

po he

f

$ar

i-- -""-t -* -*,

dd

l(ddclhip

{)

c

Ei.(

po

i.tr rd

idr'fican

iniercc

owra

tlalionship

of

budsetary participation and local offices'

pcnond.e.'.cc

rl-. enecr

d

Do

CHAPTDRI

Rslrch

BaclgrouDd

lmplemeniation

ol

L,nda,g-Urdd,a ]r', J2

L'd

?'01 abofi loc'l govemment

LU No

rr

sbolt proponion of inancialb€r*een local

ed

cenhl govemnent had tunddcnlally changed in _{eovmncnt slrem.linsncial} sy$em,

ud

mmagemeit of

bldsebry. L@d Expense and lnmme Budgst (APBDI comes into mansement

on

perfomee

apPtutch,

pdiculsrlvd

perlained to a budgetsystem loc!si'8 on

r

achidcmenl from p€dclemined cost or input allmrions

(

PP No 53 Tahun . on pe.lomsce approdch, APBD is anenged based on spNific goal that shduld

Fched o. one year budgcr. ln Lo€l Touthn Depdnent of Pdddg cit], election

ol

:&

Uni Padde as rhe

rouftn

ambssados is onc cxample

ofth'lst€cinc

goal rhat ld be held in one lear buds€t

According to Minisrcr oflmcrnal

Afanl

decGion (Kepmdd'8ri) No 22, local

tigctins

syn€m

b&d

on

perloms€

spprcach conFin lhe dircction

olde8ing

the

APBD plan thdr condu.led

by

Execurive Budg€kry

Tem

togcther

wirh

Local

Organizliion Lhit

(

work

lnit

)

Thc

pl

ol

work

un

budsel is bc onlainin8 in s

drlnenl

nam€d Work unil Budgsl Pld (RASK or

Rdc

san Anegdu Satuan Keia) P\ASK shows thd l2mework

of

€lalionship betwen budgcl policv with opedtionll

inrhmenl in perfomdcc budg€r' RASK is thc docum€n I rhat rep laced

deslilitv

ion lisr thar had been used in aransing the APBD plan using old slslem'

s'l

acrivity thal using the fund oroed

bv

societv Also

in

tnk sdor'

ialional tundiig comes

lmn

h

d rdiburion,

loal

or sble compmv\ prolit'

gove mmenl bond, o.d oder sources thar co m patib le with the

r'v

amunting

mdaecnent

rcsrch

had

pav

dention

on

budgeley icipalion

pFblen. This

is

bsausd parlicipllive budgd

"nsiderd

hove 3

quences towad atitude

dd

behavior oronccr

(Mumt.l990)

Thc inflftncc

of

gebry panicipalion is

s i

cEsling them€

in

accounting manlsefrenl Esed'h

Budgcring in Fublio secrorhd difeent chmcterhtics with budgetin8 in Prilate

. ln public secur. budgeling G €lated with alloalion proce*

ol

Uind lor dch

!ft

No

Fens

lor this sbtmcnt I (a) _{Parricipation}

essed

as a ddagerial rch thlt could impmve

omels

P€fomance,

dd

(b) the nsuh or

ddv

rese!rch

E$cd lhe rolalionship between paniciparion

od perfomue

h' in contmdiclive and in debared (Bmwnell.l932).

sddjib

(2()O?)

dd

Munawlr (2006)

iciparion toraid manaserill

pcdom,ne

is

6trnd

in

his reseech that the influence

ol

round lhal the

cfect

dl

budserdy posnilc.

Me6*hilc,

Summo (2005)

budgerar) pafticipdtion on mana8eial

is negative and signincanl Sone other iesearchs .bout rhis topic show

sd

contmdictivc Fsulr (Sumdmo. 2005)

Riradi (2OOo)

sid

thal

ilh

neccssv ro do Fsesch about contin8cncv

'Pproach

in tesling the contex$al laclors $al in llucnce lh€ relationship belween

ontollins

sv$cn

CHAfTER V

.ON'I,I]SION.

LIMITATION, A]\D

raodiig

ro the dau aDalysis and the result pcrformed

{irhin lhh

Esarch,

::r

rcscarch h&s been done bv Joina

nnev

on the l.cal

cdlmncnt om€6

in artang

citv.

'lhe

qucstionnanes

of

budsdary psrticipation. orsanialional

rMmitmen|

leadcEhip

srtl..

and managerial p$aomence inv.lved as rhe

rflmcnls

10 collecr the data. Thc purpose

ol

lhe

rte.rch

is to see rhe d;ect :htionship b€tq*n budgetary phi.ipalion

trd

msagerial perlomance, aDd aGo amuei lne organialional sdmilnentand lede^hip $vlc

F6m dsb analysis, lne writer conclude th.l lhe budcetery _ndicipation direcilv impdve rhc p$formuce of local _sovemne.r olliccs in Padans City lr m4ns that

the higher pdi.ipation on brdecl anangemdnti the hiChq periomance

will

be *hicvcd.

lhe

resulB

.l

tlE Esedch

.ho

show that hyPothesnl is scccpled ln

o$er words, bud8e&r) paniciparion has

sig.itlcdr

iniuence

tokd

nsaeci.l

the prinar] dat!, th€ wrncr found that orsaniario.al emmitment

d

quasi modeding

u.iable

in

rhe rclalionship

of

hudgetary

wiln

periormre of

local otlice6 in

Pldde city

Then, by usmg

modeDred resression analysG-

lhe

wner ako

found lhat the intlucnce or orgdiational ommitnent lowxrd elationshil

ol

bddeelev panicipation and

MIL

IL(

UPT PERPIJSTA{A

IN

REFENXNCES

Aimee, F.,dan

Casl

E,

(2004).

Alisling

Priodties

In

Lcal

Budseiing

Pces*s

.tottnat ol

Pfiln

RudgettkE A.countthg & Fim'cial Motus'nent BocaRaton sumner2oo4 vol. 16, tss 2; ps2l0, l8 pcs,

Anrul, S.dat S d@ Nan

Linskason tethada2

,4,$/da

SinposiM

,

MNh.

Pnstuh

Gttz

Kepeni

piDn

du

K'tiCok6ie

ErbuE

nn@o Partnipdi FensoEsaton

d

e

S'njonsn Nf,qiaml Al<unrmsi 5, Sem?mg bnssdl

5

{

septmber 2002

B,h.lm A.Zrned md M Askdd. 2OOa A

!

e! ofthe

Orsdintiurl

Cmnjtdent Stat6

al

Male HiEh S.hoal Ted.hds

in.lda'il

Pr"vi"'

Facultv of EdEarion md Psvcholosv' Tsbiale Moallem Univesitv, lBn' The Soial S'iene Medwell

lomd

Bmwll.

Perei

k

detu

i'

St

h

BudCdarv

?tti'ipdian

anl

Manaseriol Eehdiar' Ao.ntiry.

dsdian

t dnd Socigt Vol S, No

'l

pp

lO? t7t'

\9A3

-'-''

The Rai.

.l

Aetudtins Dato

ln l'1etorn@

''aludian

BudEeto'! PuticiPatian ond

Ors.nimtibol Efediveres Jonnal ofAcsurins

Rse'sh vol

20 No

!

DD l2

27, Spriis 1932, Prinred in USA

D&lG,

Edls.

2002. Analish Pens.ruh Konitmen

Organisi

ds

Ketidatpstid

Linekungo t€lnldap Hubungd mtds Panisipasi

ddeln

smjon8d

Angsde

tuffi|

Rnet .bn Akutonsi IndoEsra, vol t :8J.]0l

Enelo den Gudono 2ooT.Pengaruh (omplekitas l usls dM Locus of Conhol leihtdap

HDbugd

t

fr

Cava Kcp.ninpinan

de

K'Puasd

K'rjt

Auditd

Srt@sr"

Nori.tul Atuntonsi 1A Mdkasu

Falikn51un.20o?,lnEFksj

infonasi

Asimeni,

Budald

OrCdisi

dd

Coop