PENGARUH ANGGARAN PARTISIPATIF DAN KOMITMEN MANAJER TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Survey pada Dinas Pengelolaan Sumber Daya Air Provinsi Jawa Barat)
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Date
2015
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Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
This research has the title as “The Effect of Participative Budget and Manager Commitment on Effectiveness of Financial Management at Dinas Pengelolaan Sumber Daya Air Province of West Java”. The objective of this study is examining the phenomenon about participative budget and manager commitment Effectiveness of Financial Management at Dinas Pengelolaan Sumber Daya Air Province of West Java”.
The research methodology used here is an explanatory research method for giving answers on facing problems with explanation of three measured variables through hypothetical testing, namely, the effect of participative budget and manager commitment on effectiveness of financial management at Dinas Pengelolaan Sumber Daya Air Province of West Java, by path analysis. Its population comprise of all employees total as 70 employees. Researcher distributed questionnaires to 70 employees as respondents and perform interviews with some employees and leaders in this office.
The research findings showed that there is a significant effect of participative budget and manager commitment on effectiveness of financial management at Dinas Pengelolaan Sumber Daya Air Province of West Java”, both individually and collectively. It means that there is a sufficient good acceptance of participative budget and manager commitment that it in turns provides for a high effectiveness of financial management at Dinas Pengelolaan Sumber Daya Air Province of West Java.
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Keywords
participative budget, effectiveness, management of finance, manager commitment