The Influence of Budget Participation and Organizational Commitment to the Performance of Regional Government Apparatus

Abstract

This study aims to determine how much influence of Budget Participation and Organizational Commitment on the Performance of Local Government Apparatus at the Bandung City Government Financial and Asset Management Agency. The method used in this research is descriptive method and verification method with a quantitative approach. The analytical tools used are Multiple Linear Regression, Correlation Analysis Test, Determination Analysis Test, and Partial Hypothesis Test (t test). The sampling technique used is nonprobability sampling technique. The population in this study were employees of the Bandung City Government Financial and Asset Management Agency (BPKA). The number of samples in this study amounted to 30 employees consisting of the Budget Division, the Treasury Division and the Accounting Division. While the method of analysis used in this study is multiple linear regression. The program used in analyzing the data used the Statistical Package for Social Sciences (SPSS) ver.23. Based on the research results, it shows that there is a significant and positive influence between budget participation and the performance of local government officials and organizational commitment has a significant and positive effect on the performance of local government officials.

The Influence of Internal Control Effectiveness on Corruption Prevention with Performance Accountability as an Intervening Variable

“…Budget Participation applied on KIP in Aceh Province and KPU in North Sumatra Province affects Performance Accountability. This study's results align with previous studies, which state that participation in budgeting impacts improving manager performance and will indirectly lead the company in a better direction (Anggadini et al, 2021). Participation in budgeting has a positive and significant effect on accountability for the performance of government agencies in the city of Bengkulu (Susanti et al, 2017).…”

“…Based on previous research states that participation in budgeting can moderate the clarity of budget targets, which affects performance accountability in Malang City local government organizations (Mardiana & Setiyowati, 2021). Previous research stated that participation in budgeting improves manager performance and will indirectly lead the company in a better direction (Anggadini et al, 2021). Participation in budgeting has a positive and significant effect on accountability for the performance of government agencies in the city of Bengkulu (Susanti et al, 2017).…”

“…This study's results align with previous research, which stated that public participation in budget management affects accountability, and accountability has an impact on preventing corruption (Babulu, 2020). Previous research stated that participation in budgeting could improve the performance of local government officials, which will indirectly lead the organization in a better direction (Anggadini et al, 2021). Previous research stated that budget participation could increase performance accountability (Susanti et al, 2017).…”

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“…The study (Bahri et al, 2021) asserts that organizational commitment is a contributing component that influences the achievement of organizational performance, a finding that is further corroborated by the research findings (Anggadini et al, 2023). Employees who are highly committed to the organization are likely to exhibit high levels of performance and loyalty.…”

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“…Adanya fenomena tersebut, menyebabkan banyak pihak yang menilai kinerja pemerintah masih rendah (Firman et al, 2022). Kinerja manajerial adalah tingkat pencapaian pelaksanaan suatu kegiatan organisasi (Anggadini et al, 2021).…”