The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District)
This study aimed to examine effects of three intervening variable directly and indirectly, that are job relevant information, budget goal commitment, and job satisfaction on relationship between budgetary participation and apparatus performance. The inconsistencies of the previous research of the ef...
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| Format: | Article |
| Language: | English |
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STIE Perbanas Surabaya
2016-12-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/609 |
| _version_ | 1819076225704919040 |
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| author | Mohammad Fachrizal Lalu Suparman Animah |
| author_facet | Mohammad Fachrizal Lalu Suparman Animah |
| author_sort | Mohammad Fachrizal |
| collection | DOAJ |
| description | This study aimed to examine effects of three intervening variable directly and indirectly, that are job relevant information, budget goal commitment, and job satisfaction on relationship between budgetary participation and apparatus performance. The inconsistencies of the previous research of the effect of the budgetary participation on the performance become the motivation of the present research. The present research is a survey in which data were collected using a questionnaire distributed to the SKPD Structural Officials of consisting of Echelon II, Echelon III and Echelon IV at the Regional Government of West Lombok Regency. The populations are 673 persons structural officials of Echelon II, Echelon III and Echelon IV. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 122 distributed questionnaires, all questionnaires were returned. The analysis method was variant-based SEM using SmartPLS Version 2.0 M3. The instruments have been examined for its validity and reliability. The results show that the budgetary participation has influence with the apparatus performance but not significant, the budgetary participation has significant effect on job relevant information, job relevant information has significant effect on the apparatus performance, budgetary participation has significant effect on budget goal commitment, budget goal commitment has significant effect on the apparatus performance, budgetary participation has significant effect on job satisfaction, and job satisfaction has significant effect on the apparatus performance. The research could prove the budgetary participation has correlation with the apparatus performance through job relevant information, budget goal commitment, and job satisfaction. The implication of this research that the increased performance of the apparatus can be done by increasing the budgetary participation through job relevant information, budget goal commitment, and job satisfaction. |
| first_indexed | 2024-12-21T18:37:56Z |
| format | Article |
| id | doaj.art-726069da07764882ab0df7afb54040de |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-21T18:37:56Z |
| publishDate | 2016-12-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-726069da07764882ab0df7afb54040de2022-12-21T18:54:05ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2016-12-0162181194http://dx.doi.org/10.14414/tiar.v6i2.609601The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District)Mohammad Fachrizal0Lalu Suparman1Animah 2Mataram UniversityMataram UniversityMataram UniversityThis study aimed to examine effects of three intervening variable directly and indirectly, that are job relevant information, budget goal commitment, and job satisfaction on relationship between budgetary participation and apparatus performance. The inconsistencies of the previous research of the effect of the budgetary participation on the performance become the motivation of the present research. The present research is a survey in which data were collected using a questionnaire distributed to the SKPD Structural Officials of consisting of Echelon II, Echelon III and Echelon IV at the Regional Government of West Lombok Regency. The populations are 673 persons structural officials of Echelon II, Echelon III and Echelon IV. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 122 distributed questionnaires, all questionnaires were returned. The analysis method was variant-based SEM using SmartPLS Version 2.0 M3. The instruments have been examined for its validity and reliability. The results show that the budgetary participation has influence with the apparatus performance but not significant, the budgetary participation has significant effect on job relevant information, job relevant information has significant effect on the apparatus performance, budgetary participation has significant effect on budget goal commitment, budget goal commitment has significant effect on the apparatus performance, budgetary participation has significant effect on job satisfaction, and job satisfaction has significant effect on the apparatus performance. The research could prove the budgetary participation has correlation with the apparatus performance through job relevant information, budget goal commitment, and job satisfaction. The implication of this research that the increased performance of the apparatus can be done by increasing the budgetary participation through job relevant information, budget goal commitment, and job satisfaction.https://journal.perbanas.ac.id/index.php/tiar/article/view/609budgetary participation; job relevant information; budget goal commitment; job satisfaction; apparatus performance; partial least square |
| spellingShingle | Mohammad Fachrizal Lalu Suparman Animah The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District) Indonesian Accounting Review budgetary participation; job relevant information; budget goal commitment; job satisfaction; apparatus performance; partial least square |
| title | The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District) |
| title_full | The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District) |
| title_fullStr | The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District) |
| title_full_unstemmed | The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District) |
| title_short | The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District) |
| title_sort | effect of participatory budgeting on the performance of government officials an empirical study in west lombok district |
| topic | budgetary participation; job relevant information; budget goal commitment; job satisfaction; apparatus performance; partial least square |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/609 |
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