Determinan Kinerja Manajerial Pemerintah Desa Di Kabupaten Bantul
DOI:
https://doi.org/10.22219/jaa.v5i2.18424Keywords:
Internal Control System, Management Commitment, Managerial Performance, Participation in Budgeting, Village GovernmentAbstract
This study aims to empirically examine the effect of management commitment, budgetary participation, and internal control systems implementation on the managerial performance of the village government. The population of this study were all villages in Bantul Regency in which 32 villages were selected as samples. The sampling technique uses the convenience sampling. Research data in the form of primary data obtained by distributing questionnaires directly to respondents. The data analysis technique employs multiple linear regression. The classical assumption test on the research data has been carried out prior to hypothesis testing. The results show that there are no classical assumption problems in the research data, so that hypothesis testing can be carried out. The results show that management commitment, budgetary participation, and internal control system implementation positively influence the managerial performance of the village government. The results of this study provide practical implications that are significant to consider for village governments to improve their managerial performance.
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