Open AccessThe role of budget participation in improving managerial performance
Author(s) -
Andi Mattulada Amir,
Ridwan Ridwan,
Muhammad Din,
Nina Yusnita Yamin,
Femilia Zahra,
Muh. Fiqram Firman
Publication year - 2021
Publication title -
accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.175
H-Index - 5
eISSN - 2369-7407
pISSN - 2369-7393
DOI - 10.5267/j.ac.2020.12.004
Subject(s) - moderation , structural equation modeling , local government , government (linguistics) , business , work (physics) , intervening variable , unit (ring theory) , variable (mathematics) , government budget , accounting , economics , public administration , political science , psychology , public finance , social psychology , engineering , macroeconomics , mathematics , sociology , statistics , population , philosophy , mathematical analysis , linguistics , mechanical engineering , demography , mathematics education
This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.