ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Partisipasi Anggaran Dan Desentralisasi Terhadap Kinerja Manajerial Melalui Akuntabilitas Publik Sebagai Variabel Intervening (Studi Pada Kantor Wilayah Kementerian Agama Provinsi Sulawesi Tengah) |
| Nama: ABDILLAH |
| Tahun: 2025 |
| Abstrak Abdillah, C 301 21 031. The Influence of Budget Participation and Decentralization on Managerial Performance through Public Accountability as an Intervening Variable (A Study at the Regional Office of the Ministry of Religious Affairs of Central Sulawesi Province). Supervised by Abdul Kahar. This study aims to examine and analyze the effect of budget participation and decentralization on managerial performance through public accountability as an intervening variable. This is a quantitative study using primary data. The analysis method used in this study is path analysis using SPSS version 25 software. The results of this study indicate that budget participation has a direct positive effect on managerial performance, decentralization has a direct positive effect on managerial performance, and public accountability has a direct positive effect on managerial performance, furthermore budget participation has a direct positive effect on public accountability, and decentralization has a direct positive effect on public accountability. The mediating effect test shows that public accountability mediates the effect of budget participation on managerial performance and public accountability mediates the effect of decentralization on managerial performance. Keywords: Budget Participation, Decentralization, Public Accountability, Managerial Performance. |