Effect of budget participation towards regional government managerial performance

Abstract

This research was intended at examining the effect of budget participation towards managerial performance with organizational commitment, job-relevant information, organizational culture, and leadership style as moderating variables on local government in Sikka Regency, NTT. The questionnaire survey method was distributed to local government structural officials. The sampling technique was purposive sampling method. The data analysis technique used moderated regression analysis method. The results of the study showed: 1) budget participation has a positive effect on managerial performance, 2) organizational commitment was not able to moderate the effect of budget participation on managerial performance, 3) job-relevant information was able to act as a moderator that strengthens the effect of budget participation on managerial performance, 4) organizational culture was not able to moderate the effect of budget participation on managerial performance, 5) the leadership style was not able to moderate the effect of budget participation on managerial performance.

The Effect of Budget Participation on Managerial Performance with Organizational Commitment and Motivation as Moderating Variables (Empirical Study at the Local Government Work Unit Office of Ende Regency)

“…[7]. This statement is also supported by [2] that budget participation will improve manager performance, this is confirmed by the results of the study [5], [8], [9] proves that budget participation has an effect on managerial performance. Based on the statements and results of previous research, the hypothesis is as follows: Ha1: There is an effect of budgeting participation on managerial performance b.…”

Effect of consideration leadership style on budget participation relationship and managerial performance

“…The results of testing the second hypothesis have the same results with research conducted by Sumarno (2005), examining the influence of leadership style with the relationship between budgetary participation and managerial performance and found that leadership style has a positive effect on the relationship between budgeting participation and managerial performance. Different results found by Maharani (2010) & Romario et al, (2019, indicate that budgetary participation has a positive and significant effect on managerial performance but leadership style does not moderate the relationship between budgeting participation and managerial performance.…”

Distribution of budget income and business shopping funds with treasury system and state budget in bureaucratic reform perspective

“…At Denpasar KPPN the time needed to carry out the verification process up to conversion to SPAN for one bill is between 1 to 2 minutes for non-contractual SPM and 2 to 3 minutes for contractual SPAN. The problem at this stage is that sometimes the officers who deliver the bills do not understand the substitution of the bills, if there are problems they cannot provide an adequate explanation, this makes the service in the FO so hampered (Romario et al, 2019).…”