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CHAPTER III RESEARCH METHOD
A. Research Design
This research is quantitative study, and its type is a hypothesis testing. Sekaran 2003 states that studies engage in hypothesis testing usually explain the
nature of certain relationships, or establish the differences among groups or the independence of two or more factors in a situation.
B. Population, Sample, and Sampling Technique
Population refers to the entire group of people, events, or things of interest that the researcher wishes to investigate Sekaran 2003. The population in this
research is the employees who participate in the budget setting process of local government Surakarta. In the process of local government budget setting,
participation from each of institution units Satuan Kerja Perangkat Daerah SKPD are needed, because they should be arranged the budget program planning
Rencana Kegiatan AnggaranRKA for their units. Here, researcher chose the managers of institution units SKPD of local government of Surakarta that
participate in the budget setting process of local government Surakarta, who has role in the units to decide the budget as respondent.
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C. Data Collection
This research used survey method. The data obtained by listing question questionnaire. The questionnaire spread directly questionnaire was sent directly
to the respondent for the each manager of institution units Satuan Kerja Perangkat DaerahSKPD as decision maker Pengguna AnggaranKuasa
Pengguna Anggaran who responsible about the budget of their own institution. According to Local Government of Surakarta’s Regulation No.8 2008
about Local Goverment Organizing and Managing Section Susunan Organisasi dan Tata Kerja Perangkat Daerah, the amount of institution units SKPD are
such the following:
Table 1 The amount of SKPD in Local Government of Surakarta
NO SKPD
AMOUNT
1 Bagian
9 2
Sekretariat DPRD 1
3 Dinas
15 4
Inspektorat 1
5 Badan
4 6
Kantor 6
7 Kecamatan
5 8
Kelurahan 51
AMOUNT 92
Source: Surakarta Local Government
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D. Variables and Operational Definition
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