B8 The effect of participatory budgeting on the performance of government officials(An empirical study in West Lombok District)

Fachrizal, Mohammad and Lalu, Suparman and Animah, Animah (2016) B8 The effect of participatory budgeting on the performance of government officials(An empirical study in West Lombok District). The Indonesian Accounting Review, 6. pp. 181-194.

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Abstract

This study attempts to examine the direct and indirect effects of the three intervening va-riables such as job relevant information, budget goal commitment, and job satisfaction, on the relationship between budgetary participation and the performance government officials. This research is conducted by a survey using questionnaires distributed to the Structural Officials of Local Government Work Unit (SKPD) consisting of Echelon II, Echelon III and Echelon IV in West Lombok District Government. The population is 673. They were se-lected using purposive sampling method, especially the officials involved in the budgeting process. The total 122 copies of questionnaire distributed were all returned. The analysis method is variant-based SEM using SmartPLS Version 2.0 M3. The results show that budgetary participation has insignificant effect on the performance of government officials. Budgetary participation has significant effect on job relevant information, and job relevant information has significant effect on the performance of government officials. Budgetary participation has significant effect on budget goal commitment, and budget goal commit-ment has significant effect on the performance of government officials. Budgetary participa-tion has significant effect on job satisfaction, and job satisfaction has significant effect on the performance of government officials. It implies that the increased performance of the gov-ernment officials can be done by increasing the budgetary participation through job rele-vant information, budget goal commitment, and job satisfaction.

Item Type: Article
Keywords (Kata Kunci): Participatory Budgeting, Job Relevant Information, Budget Goal Commitment, Job Satisfaction, Performance of Government Officials, and Partial Least Square.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi
Depositing User: Dr. Lalu Suparman, MM
Date Deposited: 11 Nov 2020 00:45
Last Modified: 11 Nov 2020 00:45
URI: http://eprints.unram.ac.id/id/eprint/18303

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