Budgetary Participation, Organizational Commitment, and Performance of Local Government Apparatuses

• 발행기관: 한국유통과학회
• 저자명: Bambang JATMIKO Titi LARAS Azidatur ROHMAWATI
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.7, 379~390쪽, 전체 12쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.07.30

영문 초록

This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

목차

1. Introduction

2. Literature Review and Hypothesis Development

3. Research Methods

4. Results

5. Discussion

6. Conclusion

References

키워드

Budgetary Participation Performance Organizational Commitment Indonesia