PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP

KEPUASAN KERJA MELALUI PRESTASI KERJA APARAT

PEMERINTAH PROVINSI SUMATERA UTARA

ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh karakteristik tujan anggaran

terhadap kepuasan kerja melalui prestasi kerja di lingkungan Pemerintahan Provinsi
Sumatera Utara. Data dikumpulkan dengan menggunakan kuesioner yang
didistribusikan kepada 75 responden dari populasi yang berjumlah 96 aparat.
Dalam menguji hipotesis teknik analisis jalur (path analysis). Berdasarkan hasil
analisis bahwa kejelasan tujuan anggaran, dan evaluasi anggaran berpengaruh
secara parsial terhadap prestasi kerja. Prestasi kerja berpengaruh secara parsial
terhadap kepuasan kerja. Hasil penelitian ini secara simultan karakteristik tujuan
anggaran (partisipasi penyusunan anggaran, kejelasan tujuan anggaran, umpan balik
anggaran, evaluasi anggaran, dan tingkat kesulitan anggaran) berpengaruh terhadap
kepuasan kerja melalui prestasi kerja.
Kata Kunci : Karakteristik Tujuan Anggaran, Kepuasan Kerja, Prestasi
Kerja, dan Pemerintah Provinsi Sumatera Utara.

Universitas Sumatera Utara

THE INFLUENCE OF THE CHARACTERISTICS OF BUDGET OBJECTIVE

ON WORK SATISFACTION THROUGH THE PERFORMANCE OF THE
GOVERNMENT OFFICIALS OF NORTH SUMATERA PROVINCE

ABSTRACT

The aim of the research was to verify the influence of the characteristics of
budget objective on work satisfaction through the performance at the Regional
Administration of North Sumatera Province. The data were gathered by
distributing questionnaires to 96 officials as the population, and 75 of them were
used as the samples. The hypothesis was tested by path analysis technique. Based
on the result of the analysis, it was found that the clarity of budget objective and
budget evaluation had partially influence on the performance. Partially,
performance influenced the work satisfaction. Simultaneously, the characteristics of
budget objective (participation of budget compilation, clarity of budget objective,
budget feedback, budget evaluation, and level of difficulty of budget) influenced
work satisfaction through performance.
Keywords: Characteristics of Budget Objective, Work Satisfaction,
Performance, Regional Administration of North Sumatera Province.

Universitas Sumatera Utara