The Influence of Budget Participation and Organizational Commitment to the Performance of Regional Government Apparatus

Main Article Content

Sri Dewi Anggadini
Lupi Wulansari
Sari Damayanti

Abstract

This study aims to determine how much influence of Budget Participation and Organizational Commitment on the Performance of Local Government Apparatus at the Bandung City Government Financial and Asset Management Agency. The method used in this research is descriptive method and verification method with a quantitative approach. The analytical tools used are Multiple Linear Regression, Correlation Analysis Test, Determination Analysis Test, and Partial Hypothesis Test (t test). The sampling technique used is nonprobability sampling technique. The population in this study were employees of the Bandung City Government Financial and Asset Management Agency (BPKA). The number of samples in this study amounted to 30 employees consisting of the Budget Division, the Treasury Division and the Accounting Division. While the method of analysis used in this study is multiple linear regression. The program used in analyzing the data used the Statistical Package for Social Sciences (SPSS) ver.23. Based on the research results, it shows that there is a significant and positive influence between budget participation and the performance of local government officials and organizational commitment has a significant and positive effect on the performance of local government officials.

Article Details

How to Cite
Anggadini, S. D., Wulansari, L., & Damayanti, S. (2021). The Influence of Budget Participation and Organizational Commitment to the Performance of Regional Government Apparatus. International Journal of Management Science and Information Technology, 1(2), 6–19. https://doi.org/10.35870/ijmsit.v1i2.270
Section
Articles
Author Biographies

Sri Dewi Anggadini, Indonesia Computer University

Department of Economic and Business

Lupi Wulansari, Indonesia Computer University

Department of Economic and Business

Sari Damayanti, Institut Agama Islam Shalahuddin Al-Ayyubi

Department of Islamic Economics

References

M. A. Abata, “Participative Budgeting and Managerial Performance in the Nigerian Food Products Sector,†Glob. J. Contemp. Res. Accounting, Audit. Bus. Ethics An Online Int. Res. J., vol. 1, no. 3, pp. 2311–3162, 2014.

R. Rahardja and I. Andriyanto, “Analisis Pengaruh Peran Partisipasi Anggaran terhadap Kinerja Manajerial dengan Moderasi Locus of Control dan Budaya Organsasi (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kota Semarang),†BISNIS J. Bisnis dan Manaj. Islam, vol. 2, no. 1, pp. 41–60, 2014.

E. Dianawati, “Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial : Komitmen Organisasi Dan Job Related Stress sebagai Variabel Intervening,†J. Ekon. Mod., vol. 5, no. 1, pp. 1–18, 2009.

D. Astuti, “Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderating. Pada Perusahaan Daerah Air Minum (PDAM) Se Karesidenan Surakarta,†2013.

N. Wulandari, “Pengaruh Partisipasi anggaran dan Komitmen Organisasi terhadap Kinerja Aparat Pemerintah daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang),†pp. 1–24, 2013.

Kaswan, Manajemen Sumber Daya Manusia Untuk Keunggulan Bersaing Organisasi. Yogyakarta: Graha ilmu, 2012.

Mohamad Mahsun, Pengukuran Kinerja Sektor Publik. Yogyakarta: BPFE-Yogyakarta, 2016.

Faristina, “Faktor-Faktor Yang Mempengaruhi Keandalan Dan Timeliness Pelaporan Keuangan Badan Layanan Umum ( Studi pada BLU di Kota Semarang ),†Skripsi, pp. 1–62, 2011.

Andryandy, Andryandy book. 2017.

W. Widiasih, “Analisis Risiko pada CV . Surya Mas Rubber dengan Pendekatan SCOR Model,†no. November, pp. 90–100, 2017.

N. L. G. Candra Maha Prihartini and N. M. Adi Erawati, “Pengaruh Pasrtisipasi Penganggaran pada Kinerja Pemerintah Daerah dengan Komitmen Organisasi sebagai Pemoderasi,†E-Jurnal Akunt. Univ. Udayana, vol. 11, no. 2, pp. 547–560, 2015.

R. Anggraeni, “Pengaruh partisipasi Anggaran dan Komitmen organisasi terhadap Kinerja SKPD Pemerintahan kabupaten Labuhan batu,†Skripsi, pp. 5–30, 2009.

F. De Romario, I. G. A. M. A. D. Putri, I. D. N. Badera, and I. N. W. A. Putra, “Effect of Budget Participation towards Regional Government Managerial Performance,†Int. Res. J. Manag. IT Soc. Sci., vol. 6, no. 3, pp. 101–107, 2019, doi: 10.21744/irjmis.v6n3.638.

D. R. Hansen and M. Mowen, Akuntansi Manajerial, Edisi 8. Jakarta: Salemba Empat, 2013.

R. Anthony and V. Govindrajan, Sistem Pengendalian Manajemen, Edisi 11. Jakarta: Salemba empat, 2005.

L. D. Novlina, M. Indriani, and Indayani, “The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance,†J. Akunt. Audit. Indones., vol. 24, no. 1, pp. 55–65, 2020, doi: 10.20885/jaai.vol24.iss1.art6.

V. W. Sujarweni, Akuntansi Sektor Publik : Teori, Konsep, Aplikasi. Yogyakarta: Pustaka Baru Press, 2015.

R. and Judge, “jurnal_Robbins and Judge 2013,†OALib, vol. 01, no. 06, p. 343, 2013, doi: 10.4236/oalib.1100687.

S. M. B. Al Zefeiti and N. A. Mohamad, “The Influence of Organizational Commitment on Omani Public Employees’ Work Performance,†Int. Rev. Manag. Mark., vol. 7, no. 2, pp. 151–160, 2017.

Dajani, “DajaniJurnal,†vol. 9, no. 2, p. 10, 2015, doi: 10.5151/cidi2017-060.

Suharto, Suyanto, and N. Hendri, “The Impact of Organizational Commitment on Job Performance Submitted,†Int. J. Econ. Bus. Adm., vol. 7, no. 2, pp. 189–206, 2019, doi: 10.35808/ijeba/227.

J. A. Colquitt, Jeffery A. LePine, and M. J. Wesson, Organizational Behavior. New York: Mc Graw-Hill, 2011.

B. Jatmiko, T. Laras, and A. Rohmawati, “Budgetary participation, organizational commitment, and performance of local government apparatuses,†J. Asian Financ. Econ. Bus., vol. 7, no. 7, pp. 379–390, 2020, doi: 10.13106/jafeb.2020.vol7.no7.379.

P. and S. Mowday, “jurnal_mowday,†J. Mater. Process. Technol., vol. 1, no. 1, pp. 1–8, 1982, [Online]. Available: http://dx.doi.org/10.1016/j.cirp.2016.06.001%0Ahttp://dx.doi.org/10.1016/j.powtec.2016.12.055%0Ahttps://doi.org/10.1016/j.ijfatigue.2019.02.006%0Ahttps://doi.org/10.1016/j.matlet.2019.04.024%0Ahttps://doi.org/10.1016/j.matlet.2019.127252%0Ahttp://dx.doi.o.

S. Pradhan and R. K. Pradhan, “An Empirical Investigation of Relationship among Transformational Leadership, Affective Organizational Commitment and Contextual Performance,†Vis. J. Bus. Perspect., vol. 19, no. 3, pp. 227–235, 2015, doi: 10.1177/0972262915597089.

M. Mahsun, Metode Penelitiam Bahasa: Tahapan, Strategi, Metode, dan Tekniknya. Jakarta: Rajagrafindo Persada, 2013.

Wibowo, Manajemen Kinerja, Edisi 5. Jakarta: PT. Rajagrafindo Persada, 2016.

Bintoro and Daryanto, Manajemen Penilaian Kinerja Karyawan. Yogyakarta: Gava Media, 2017.

M. I. Klaorina and H. B. Suprasto, “Effect of Consideration Leadership Style on Budget Participation Relationship and Managerial Performance,†Int. Res. J. Manag. IT Soc. Sci., vol. 6, no. 5, pp. 60–64, 2019, doi: 10.21744/irjmis.v6n5.698.

Kusmuriyanto, A. Slamet, T. Raharjo, and H. Yanto, “Managerial Performance Improvement Through Budget Participation With Moderation Variables In Public Companies,†2019, doi: 10.4108/eai.29-6-2019.2290457.

U. Rohman, “Analisis Pengaruh Penerapan Corporate Governance , Struktur Kepemilikan , Dan Ukuran Perusahaan,†Diponegoro J. Account., vol. 2, pp. 1–11, 2013.

R. et Al, “jurnal_Raghunandan et al. 2012,†Auditing, vol. 22, no. 2, pp. 17–32, 2012, doi: 10.2308/aud.2003.22.2.17.

S. H. Safrizal and Y. Hazmi, “Pengaruh Partisipasi Anggaran dan Karakteristik Informasi Akuntansi terhadap Kinerja Aparatur Pemerintah Daerah Kota Lhokseumawe,†J. Ekon. dan Bisnis, vol. 12, no. 1, pp. 1689–1699, 2012.

A. Solikhun and A. Rohman, “Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah : Komitmen Organisasi , Budaya Organisasi , Dan Gaya Kepemimpinan sebagai Variabel Moderasi,†Skripsi, Fak. Ekon. dan Bisnis Unversitas Diponegoro, vol. 1, no. 2, pp. 1–11, 2012.

S. D. Anggadini and G. Z. Qurni, “Partisipasi Anggaran Berdampak Pada Kinerja Manajerial,†J. Ris. Akunt., vol. 12, no. 1, pp. 88–94, 2020, doi: 10.34010/jra.v12i1.2698.

D. J. Priansa, Perencanaan & Pengembangan SDM. Bandung: Alfabeta, 2014.

Mahmudi, Manajemen Kinerja Sektor Publik. Yogyakarta: UPP STIM YKPN, 2015.

M. Busro, “jurnal_Muhammad Busro 2018,†J. Vocat. Behav., vol. 49, no. 3, pp. 75–76, 2018, doi: 10.1006/jvbe.1996.0042.

F. Bushra, A. Usman, and A. Naveed, “Effect of Transformational Leadership on Employees ’ Job Satisfaction and Organizational Commitment in Banking Sector of Lahore ( Pakistan ),†… J. Bus. Soc. Sci., vol. 2, no. 18, 2011, [Online]. Available: http://www.ijbssnet.com/journals/Vol_2_No_18_October_2011/31.pdf.

D. O. Almutairi, “The Mediating Effects of Organizational Commitment on the Relationship Between Transformational Leadership Style and Job Performance,†Int. J. Bus. Manag., vol. 11, no. 1, p. 231, 2016, doi: 10.5539/ijbm.v11n1p231.