Open AccessPenganggaran Partisipatif dan Kinerja : Dimediasi oleh Self Efficacy
Author(s) -
Siti Samsiah,
Della Hilia Anriva,
Restu Agusti,
Jeny Monika Putri
Publication year - 2021
Publication title -
jurnal akuntansi dan ekonomika
Language(s) - English
Resource type - Journals
eISSN - 2613-9901
pISSN - 2089-1768
DOI - 10.37859/jae.v11i2.2693
Subject(s) - participatory budgeting , citizen journalism , psychology , order (exchange) , business , management , political science , economics , finance , law , politics , democracy
This study aims to find evidence that there is an effect of participatory budgeting with the performance of the Pekanbaru City Dinas Pekerjaan Umum Dan Penataan Ruang mediated by self-efficacy. In order to support the research evidence, the researchers distributed to the employees of the Pekanbaru City PUPR Office the number of research samples was 122 employees. The hypothesis with Partial Least Square SmartPLS 3 software shows evidence that participatory budgeting and self-efficacy have an influence on managerial performance testing, so the relationship between participatory budgeting also has an effect on self-efficacy. Further hypothesis testing evidence states that self-efficacy does not have a mediating role in the relationship between participatory budgeting and managerial performance.