PENGARUH KEADILAN PERSEPSI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH DALAM PENYUSUNAN ANGGARAN DI KABUPATEN PELALAWAN
Jurnal Kajian Akuntansi dan Auditing
Performance measurement is a tool to improve the quality of decision making in the preparation of the budget. By making measurements of performance then we can ascertain whether the decision-making done precisely and objectively. In local government budgets are used to assess the success of the organization to improve the welfare of the surrounding community. The purpose of this study was to examine the influence of social factors on the performance of local governments in preparing the budget
... n Pelalawan district. Social factor is the interaction between individuals within an organization. These factors are justice perceptions and organizational culture. The population in this research are government agencies Pelalawan district. Data obtained by the census method by distributing a questionnaire addressed to the Chief and Chief of the Division of randomly selected groups. Data were processed using SPSS version 13. Results of regression analysis conducted indicates that simultaneously (F test) was obtained value of F = 12.332, this means that justice perceptions and organizational culture has a positive influence and simultaneously influence the government's performance in preparing the budget. Partially, only the variables that influence the organizational culture of government performance, while the variable does not influence the justice perceptions of government performance.