commit to user 5
Government Budget Anggaran Pendapatan dan Belanja DaerahAPBD comes into arrangement relied on performance approach, where each institution unit
SKPD should be involved in budgeting process. It explicitly in Minister of Domestic Affair’s Regulation No.162006 which mandated that every SKPD must
arrange work program and budget Rencana Kerja dan AnggaranRKA. This research examined the two antecedents factors a need for
achievement and a work attitude of participation in local government budgetary activities and then to assess the impact of these two variables on job performance
in the context of managerial performance. So this research investigated budgetary participation as intervening variable in the relation between the two antecedents
need for achievement and work attitude and managerial performance.
B. PROBLEM STATEMENTS
The results from previous studies showed the relationship between budgetary participation and job performance might be different under various
working conditions. As a result, the impact of budgetary participation on performance in public sector also might be different from private sector, because
it has different working conditions. In addition, as governmental units, local government is more hierarchical, bureaucratic and structured according to a
formal system of authority than privat sectors Jermias and Setiawan 2007. Based on the introduction explained previously, the research the problem statement can
be derived as follows: how are the relationship between need for achievement and work attitude with the budgetary participation; and then through the budgetary
participation, how is the impact of these two variables on job performance in the context of public-sector organizations ?
commit to user 6
C. RESEARCH PURPOSE
According to the research problems, the purposes of this research are: 1.
To examine the relationship between an employees’ need for achievement and budgetary participation.
2. To examine the relationship between an employees’ work attitude and
budgetary participation. 3.
To examine the relationship between budgetary participation and employees’ job performance in local government as a public sector
organization.
D. RESEARCH BENEFITS
The result of this research to be expected can give input, benefit for Local government, about budgetary participation from each unit managers, and know
the influence of that participation in regional budget arrangement to performance. And also show how is the antecedents’ factors such as positive job attitude and a
need for achievement influence the budgetary participation and then to assess the impact of these two variables on job performance of local government officials as
budget actor according Law number 322004 about local government and Minister of Domestic Affair’s Regulation No. 132006. The research result hopefully can
give contribution to academician to the development of public sector accountancy literature especially in management accounting system development in public
sector.
commit to user 7
CHAPTER II LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
