Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia
Objective– This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia. Design/methodology– The populatio...
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| Format: | Article |
| Language: | English |
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Accounting Department Universitas Syiah Kuala
2021-08-01
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| Series: | Journal of Accounting Research, Organization and Economics |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JAROE/article/view/17935 |
| _version_ | 1828013063813464064 |
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| author | Maya Maulida Darwanis Darwanis Yossi Diantimala |
| author_facet | Maya Maulida Darwanis Darwanis Yossi Diantimala |
| author_sort | Maya Maulida |
| collection | DOAJ |
| description | Objective– This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia.
Design/methodology– The population in this study was all regional work units in Aceh Province while the samples were drawn from all regional work units of Pidie Regency, Pidie Jaya Regency, and Bireun City which has a total of 147 regional work units. The number of respondents in this study was 441 obtained from the sample of each regional work units which consist of 3 respondents.
Results –The results showed that budgetary participation, clarity of budget targets, accountability, self-efficacy, and work motivation had an effect on managerial performance in regional work units in Aceh province. Meanwhile self-efficacy moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance and work motivation moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance in regional work units in Aceh province. |
| first_indexed | 2024-04-10T09:40:25Z |
| format | Article |
| id | doaj.art-0afb97ac958544b1b81211c3b4f1c6fc |
| institution | Directory Open Access Journal |
| issn | 2621-1041 |
| language | English |
| last_indexed | 2024-04-10T09:40:25Z |
| publishDate | 2021-08-01 |
| publisher | Accounting Department Universitas Syiah Kuala |
| record_format | Article |
| series | Journal of Accounting Research, Organization and Economics |
| spelling | doaj.art-0afb97ac958544b1b81211c3b4f1c6fc2023-02-17T09:10:02ZengAccounting Department Universitas Syiah KualaJournal of Accounting Research, Organization and Economics2621-10412021-08-014212713910.24815/jaroe.v4i2.1793512991Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, IndonesiaMaya Maulida0Darwanis Darwanis1Yossi Diantimala2Universitas Syiah KualaUniversitas Syiah KualaUniversitas Syiah KualaObjective– This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia. Design/methodology– The population in this study was all regional work units in Aceh Province while the samples were drawn from all regional work units of Pidie Regency, Pidie Jaya Regency, and Bireun City which has a total of 147 regional work units. The number of respondents in this study was 441 obtained from the sample of each regional work units which consist of 3 respondents. Results –The results showed that budgetary participation, clarity of budget targets, accountability, self-efficacy, and work motivation had an effect on managerial performance in regional work units in Aceh province. Meanwhile self-efficacy moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance and work motivation moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance in regional work units in Aceh province.https://jurnal.usk.ac.id/JAROE/article/view/17935budgetary participationclarity of budget targetsaccountabilityself efficacywork motivationmanagerial performance |
| spellingShingle | Maya Maulida Darwanis Darwanis Yossi Diantimala Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia Journal of Accounting Research, Organization and Economics budgetary participation clarity of budget targets accountability self efficacy work motivation managerial performance |
| title | Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia |
| title_full | Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia |
| title_fullStr | Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia |
| title_full_unstemmed | Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia |
| title_short | Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia |
| title_sort | self efficacy work motivation budgetary participation budget targets accountability and managerial performance evidence from aceh indonesia |
| topic | budgetary participation clarity of budget targets accountability self efficacy work motivation managerial performance |
| url | https://jurnal.usk.ac.id/JAROE/article/view/17935 |
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