Open AccessThe Role of Budget Decision Making as A Mediation of Accounting Information Systems and Organizational Culture on The Performance of Government Agencies
Author(s) -
Setyani Setyani,
Imam Abu Hanifah,
Iis Ismawati
Publication year - 2022
Publication title -
journal of applied business, taxation and economics research
Language(s) - English
Resource type - Journals
eISSN - 2828-4976
pISSN - 2808-263X
DOI - 10.54408/jabter.v1i3.59
Subject(s) - government (linguistics) , accounting information system , mediation , business , accounting , organizational culture , organizational performance , public relations , marketing , political science , philosophy , linguistics , law
This research aims to analyze the role of budget decision making as a mediation of accounting information systems and organizational culture on the performance of government agencies. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly.The results of this research indicate that first, the accounting information system has no effect on the performance of government agencies. Second, organizational culture has a significant positive effect on the performance of government agencies. Third, the accounting information system has a significant positive effect on budget decision making. Fourth, organizational culture has a significant positive effect on budget decision making. Fifth, budget decision making has a significant positive effect on the performance of government agencies. Sixth, budget decision making is not mediated the relationship of accounting information systems to the performance of government agencies. Seventh, budget decision making mediated the relationship between organizational culture and the performance of government agencies.