Effect of budget participation towards regional government managerial performance

https://doi.org/10.21744/irjmis.v6n3.638

Authors

  • Fransiscus De Romario Faculty of Economic and Business, Universitas Udayana, Denpasar, Indonesia
  • I Gusti Ayu Made Asri Dwija Putri Faculty of Economic and Business, Universitas Udayana, Denpasar, Indonesia
  • I Dewa Nyoman Badera Faculty of Economic and Business, Universitas Udayana, Denpasar, Indonesia
  • I Nyoman Wijana Asmara Putra Faculty of Economic and Business, Universitas Udayana, Denpasar, Indonesia

Keywords:

budget participation, leadership style, managerial performance, organizational commitment, organizational culture

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.

Downloads

Download data is not yet available.

References

Budiman, C. A., Sari, R. N., & Ratnawati, V. (2014). Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Gaya Kepemimpinan, Motivasi Dan Job Relevant Information Sebagai Variabel Intervening. Sorot, 9(1), 86-103.

DeCoster, D. T., & Fertakis, J. P. (1968). Budget-induced pressure and its relationship to supervisory behavior. Journal of Accounting Research, 237-246. https://doi.org/1010.2307/2490238

Ferdiani, D., & Rohman, A. (2012). Pengaruh partisipasi anggaran terhadap kinerja manajerial pegawai sekretariat daerah provinsi jawa tengah: komitmen organisasi dan persepsi inovasi sebagai variabel intervening (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).

Govindarajan, V., & Trimble, C. (2010). The other side of innovation: Solving the execution challenge. Harvard Business Press.

Hidayat, R., & Budiatma, J. (2018). Education and job training on employee performance. International Journal of Social Sciences and Humanities, 2(1), 171-181. https://doi.org/10.29332/ijssh.v2n1.140

Hofstede, G. (2011). Dimensionalizing cultures: The Hofstede model in context. Online readings in psychology and culture, 2(1), 8. https://doi.org/10.9707/2307-0919.1014

Holmes, S., & Marsden, S. (1996). An exploration of the espoused organizational cultures of public accounting firms. Accounting Horizons, 10(3), 26.

Indarto, S. L., & Ayu, S. D. (2011). Pengaruh Partisipasi dalam Penyusunan Anggaran terhadap Kinerja Manajerial Perusahaan melalui Kecukupan Anggaran, Komitmen Organisasi, Komitmen Tujuan Anggaran, dan Job Relevant Information (JRI). Seri Kajian Ilmiah, 14(1), 1-22.

Kren, L. (1992). Budgetary participation and managerial performance: The impact of information and environmental volatility. Accounting Review, 511-526.

Mora, M. L. C., & Triana, M. S. F. (2018). The Management of Process of the Budget Area. International Research Journal of Management, IT and Social Sciences, 5(2), 104-112.

Sardjito, B., & Muthaher, O. (2007). Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah. Budaya Organisasi dan Komitmen Organisasi Sebagai Variabel Moderating, SNA X, Makassar.

Sari, I. G. A. D. I., & Dwirandra, A. (2019). The ability of organization commitment and moderate worked motivation by the effect of budget goal clarity in budgetary inaccuracy. International Research Journal of Management, IT and Social Sciences, 6(3), 11-17. https://doi.org/10.21744/irjmis.v6n3.622

Sari, L. P. D. M., Adiputra, I. M. P., SE, S., Si, M., Yuniarta, G. A., & AK, S. (2014). Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Dengan Kepuasan Kerja Dan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada Pemerintah Daerah Kabupaten Badung). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1).

Yunita, P. I., & Saputra, I. G. N. W. H. (2019). Millennial generation in accepting mutations: Impact on work stress and employee performance. International Journal of Social Sciences and Humanities, 3(1), 102-114. https://doi.org/10.29332/ijssh.v3n1.268

Published

2019-05-31

How to Cite

Romario, F. D., Putri, I. G. A. M. A. D., Badera, I. D. N., & Putra, I. N. W. A. (2019). Effect of budget participation towards regional government managerial performance. International Research Journal of Management, IT and Social Sciences, 6(3), 101–107. https://doi.org/10.21744/irjmis.v6n3.638

Issue

Section

Peer Review Articles

Most read articles by the same author(s)