ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Partisipasi Penyusunan Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Organisasi Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Pada Organisasi Perangkat Daerah Rumah Sakit Undata Kota Palu) |
| Nama: PUSPITASARI |
| Tahun: 2024 |
| Abstrak ABSTRACT Puspitasari, C 301 17 259. The Effect of Budget Preparation Participation and Clarity of Budget Goals on Organizational Performance Accountability with Organizational Commitment as a Moderation Variable (Study on the Organization of the Regional Apparatus of Undata Hospital Palu City). Guided by Abdul Kahar and Muhammad Ilham Pakawaru. This study aims to test and analyze the Effect of Participation in Budget Preparation and Clarity of Budget Goals on Organizational Performance Accountability with Organizational Commitment as a Moderation Variable. The number of samples studied was 38 implementing employees involved in the preparation of the budget of the Palu City Undata Hospital. The data used is primary data, namely data obtained from the questionnaire that has been disseminated. The results of this study show that participation in budgeting has an effect on organizational performance accountability. The clarity of budget targets affects the accountability of organizational performance. Organizational commitment strengthens the influence of participation in budgeting has a significant effect on the accountability of organizational performance. Organizational commitment strengthens the influence of clarity of budget goals has a significant effect on the accountability of organizational performance. Keywords: Participation in Budget Preparation, Clarity of Budget Targets, Accountability of Organizational Performance, Organizational Commitment. |