PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL PADA PEMERINTAH KOTA JAYAPURA

Abstract

This study aims to analyze the influence of budget participation, clarity of budget targets, and the Internal Control System on the managerial performance of government officials in Jayapura City. The sample in this study consisted of echelon II, III, IV officials (heads of departments, agency heads, as well as section and division heads) who are responsible for the budgeting and supervision process. The sample was selected using Multistage Cluster Random Sampling, a method intended to reduce the number of respondents due to the original population being too large. The total number of respondents was 112. To test the hypothesis, Multiple Linear Regression Analysis was used with the help of IBM SPSS Statistics 26. The results showed that budget participation has an influence of 27.5% on managerial performance, clarity of budget targets has an influence of 11.4% on managerial performance, and the internal control system...

Keywords: Budget Participation, Clarity of Budget Targets, Internal Control System, Managerial Performance.