PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA APARAT PEMERINTAH DAERAH KOTA PEMATANGSIANTAR

The purpose of this research was (1) to test and analyze the influence of
budget participation on the performance of local government. (2) to test and
analyze the influence of the clarity of the budget targets on the performance of
local government. (3) to test and analyze the influence of organization
commitment on the performance of local government. (4) to test and analyze the
influence of budget participation, clarity of the budget targets and organization
commitment on the performance of local government.
Data were obtained from local government Kota Pematangsiantar. The
sample used in this study were 46 local government Kota Pematangsiantar, with
respondents of 46 head of department in local government Kota Pematangsiantar.
The data were gathered using questionnaire and methods used in this research
were multiple linear regression analysis.
The results showed that (1) budget participation do not have influence on
performance of local government Kota Pematangsiantar. (2) clarity of the budget
targets has influence on performance of local government Kota Pematangsiantar.
(3) organization commitment has influence on performance of local government
Kota Pematangsiantar. (4) budget participation, clarity of the budget targets and
organization commitment has influence on local government Kota
Pematangsiantar.