Peran Partisipasi Anggaran, Kejelasan Sasaran Anggaran, dan Komitmen Sebagai Pemediasi Terhadap Kinerja Aparatur Pemerintah
DOI:
https://doi.org/10.30603/ab.v20i1.4649Kata Kunci:
Budget participation, Clarity of budget targets, Commitment, Performance of government apparatusAbstrak
Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran, kejelasan sasaran anggaran, komitmen sebagai mediator terhadap kinerja aparatur pemerintah. Metode penelitian ini menggunakan data primer yaitu hasil kuisioner dari seluruh responden dengan jumlah sampel sebanyak 145 responden dari 57 SKPD di Sulawesi Selatan. Penelitian ini menggunakan alat analisis Structural Equation Modeling berbasis Partial Least Square atau SEM PLS versi 23.
Hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh terhadap kinerja aparatur pemerintah. Kejelasan target anggaran mempengaruhi kinerja aparatur pemerintah. Komitmen mampu memediasi partisipasi anggaran terhadap kinerja aparatur pemerintah. Selanjutnya komitmen mampu memediasi kejelasan sasaran anggaran terhadap kinerja aparatur pemerintah.
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