PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA DAN KEPUASAN KERJA DENGAN GAYA KEPEMIMPINAN TRANSAKSIONAL DAN TRANSFORMASIONAL SEBAGAI VARIABEL PEMODERASIANNYA (Studi Pada SKPD Provinsi Yogyakarta)�

• Main Authors: , Husni Mubarak, , Dr. Budi Santoso, S.E., M.Bus.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/119704/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=59707
• Institution: Universitas Gadjah Mada

The characteristic and behavior of the executive budget on budgetary participation rate are influenced by many factors. This research investigated the model of budgetary participation to leadership styles in the Yogyakarta Provincial Government. This model which is more focused in examination of previous research on job performance and job satisfaction with transactional and transformational variables as moderating variables is based on research by Adler and Reid (2008). Structural Equation Modeling techniques used to collect data from questionnaires in the SKPD of the Yogyakarta Provincial Government, Indonesia. The results of test showed that the six hypotheses were develop: they have two positive significant effects of budgetary participation on job performance and job satisfaction, and two hypotheses in other variables showed positive effects when transactional is as moderation variables, but different case when two variables have negative effects in transformational is as moderation variables. This research finds to explain that the behavior of executing the budget on transactional variables has a interaction which (between leader and follower) is a synergy making job relationship. It leads to job standards and implementation on high priority. The transformational variables in this research find the interaction which leader and follower are not in line in the job process and the results indicated the possibility of worsening on the job. This research purposed to meet that it is can contribute positively to the concept and build harmony between behavior, budget participation, and leadership style in the level of development expertise accounting services in budget participation.