Effect of budget participation towards regional government managerial performance

This research was intended at examining the effect of budget participation towards managerial performance with organizational commitment, job-relevant information, organizational culture, and leadership style as moderating variables on local government in Sikka Regency, NTT. The questionnaire survey method was distributed to local government structural officials. The sampling technique was purposive sampling method. The data analysis technique used moderated regression analysis method. The results of the study showed: 1) budget participation has a positive effect on managerial performance, 2) organizational commitment was not able to moderate the effect of budget participation on managerial performance, 3) job-relevant information was able to act as a moderator that strengthens the effect of budget participation on managerial performance, 4) organizational culture was not able to moderate the effect of budget participation on managerial performance, 5) the leadership style was not able to moderate the effect of budget participation on managerial performance.

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Partisipasi Anggaran, Komitmen Organisasi dan Kinerja Manajerial dengan Gaya Kepemimpinan dan Budaya Organisasi sebagai Pemoderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v6i02.1215 ◽

2019 ◽

Vol 6 (02) ◽

pp. 13-22

Author(s):

Pemi Pangestu Andika

Keyword(s):

Organizational Culture ◽

Organizational Commitment ◽

Leadership Styles ◽

Leadership Style ◽

Jel Classification ◽

Managerial Performance ◽

Moderating Variables ◽

Organizational Participation ◽

Budgetary Participation ◽

And Control

ABSTRACT The success of an organization in achieving its goals depends largely on managerial performance. This study aims to analyze organizational participation and commitment to managerial performance through leadership styles and organizational culture as moderating variables. This study uses a quantitative approach by testing the hypothesis to see the correlation between budgetary participation and organizational commitment to managerial performance with leadership style and organizational culture as a moderating variable. The leadership style does not moderate budget participation and organizational commitment to managerial performance. Organizational culture moderates budget participation in managerial performance but organizational culture does not moderate the organizational commitment to managerial performance in the scope of the Directorate of Disease Prevention and Control of the Ministry of Health. ABSTRAK Keberhasilan suatu organisasi dalam mencapai tujuan sebagian besar tergantung pada kinerja manajerial. Penelitian ini bertujuan untuk menganalisis partisipasi penyusunan dan komitmen organisasi terhadap kinerja manajerial melalui gaya kepemimpinan dan budaya organisasi sebagai variable moderasi. Gaya kepemimpinan tidak memoderasi partisipasi anggaran dan komitmen organisasi terhadap kinerja manajerial. Budaya organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial tetapi budaya organisasi tidak memoderasi antara komitmen organisasi terhadap kinerja manajerial di ruang lingkup Direktorat Pencegahan Dan Pengendalian Penyakit Kementerian Kesehatan. JEL Classification: M41, H83

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Partisipasi Anggaran, Komitmen Organisasi dan Kinerja Manajerial dengan Gaya Kepemimpinan dan Budaya Organisasi sebagai Pemoderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2019.006.02.13 ◽

2019 ◽

Vol 6 (02) ◽

pp. 13-22

Author(s):

Pemi Pangestu Andika

Keyword(s):

Organizational Culture ◽

Organizational Commitment ◽

Leadership Styles ◽

Leadership Style ◽

Jel Classification ◽

Managerial Performance ◽

Moderating Variables ◽

Organizational Participation ◽

Budgetary Participation ◽

And Control

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HUBUNGAN GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI DENGAN KINERJA APARATUR PENDIDIKAN NONFORMAL DI DINAS PENDIDIKAN KOTA GORONTALO

Kelola Jurnal Manajemen Pendidikan ◽

10.24246/j.jk.2015.v2.i2.p173-184 ◽

2015 ◽

Vol 2 (2) ◽

pp. 173

Author(s):

Abdul Rahmat

Keyword(s):

Organizational Culture ◽

Local Government ◽

Leadership Style ◽

Significant Relationship ◽

Strong Relationship ◽

Survey Method ◽

Significance Level ◽

Significant Performance ◽

Relationship Performance ◽

The Relationship

<p>This study aimed to examine the alleged causality between the dependent and independent variables. This study is a descriptive research using survey method. Datan collected by using questionnaire and analyzed using path analysis to test the hypothesis. Engineering analysis will be determined by SPSS data analysis program. The result of the study were; 1) Leadership style has a significant relationship with the performance of officials local government in Gorontalo city. It is seen in the calculation of the product r correlation counted is 0.811 at the significance level (0.05), r table at 0,239 then count r > r of the table so that we can conclude the existence of a significant relationship, while the relationship is based on arithmetic interval coefficient criteria r is 0.811, which means relatively strong relationship with the leadership style of performance in local government apparatus city Gorontalo relatively strong. While t is 0.957 and compared t table with a significance level of 0.044 (0.05) turns out t count> t table with the sense of the hypothesis is accepted which stated the existence of a significant relationship. 2) Organizational Culture has a significant relationship performance in local government apparatus city Gorontalo, it can be seen that the calculation of the product correlation r counted is 0.922 at the significance level (0.05)r price table is 0.098 then the count r > r table. It conclude the existence of a significant relationship, while the relationship is based on interval arithmetic coefficient criteria r is 0.922, which means has relatively strong relationship with the organizational culture apparatus as very strong performance. While t is 0.957 and compared t table with a significance level of 0.044 (0.05) turns out t > t table. It means the hypothesis is accepted which states the existence of a very significant. 3) Relationship between Leadership Style and organizational culture have significant performance relationship in local government of Gorontalo apparatus city. It is seen in the strength of mastery skills and cultural organization along with the performance of the apparatus, comparing the r counting with r table it is known that 0.811 > 0.239, the correlation both have strong significant relationship.</p>

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Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Motivasi, Komitmen Organisasi, dan Job relevant information (JRI) sebagai Variabel Moderating pada Perguruan Tinggi Swasta di Provinsi Gorontalo

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v9i1.18698 ◽

2018 ◽

Vol 9 (1) ◽

Author(s):

Regina Amalia Bumulo ◽

Lintje Kalangi ◽

Jessy Warongan

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Quantitative Research ◽

Private Universities ◽

Relevant Information ◽

Survey Method ◽

Managerial Performance ◽

Budgetary Participation

Abstract. This research is intended to analyze the effect of budgetary participation on managerial performance, and to analyze if motivation, organizational commitment, and job relevant information are able to moderate, in terms of strengthen the effect of budgetary participation, on managerial performance in private universities in Gorontalo Province. This is a quantitative research. It employed survey method. The data were collected by distributing questionnaires to 129 respondents who are structurally positioned of those private universities. Data were analysed by moderated regression analysis (MRA). Results have shown that: (1) Budgetary participation has a positive and significant effect on managerial performance, (2) Motivation does not strengthen the effect of budgetary participation on managerial performance, (3) Organizational commitment does not strengthen the effect of budgetary participation on managerial performance, (4) Job relevant information weaken the effect of budgetary participation on managerial performance.Keywords: Budgetary Participation, Managerial Performance, Motivation, Organizational Commitment, Job Relevant InformationAbstrak. Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial, serta apakah motivasi, komitmen organisasi, dan job relevant information memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pimpinan Perguruan Tinggi Swasta di Provinsi Gorontalo. Penelitian ini menggunakan metode survey dengan pendekatan asosiatif kuantitatif. Data diperoleh dengan cara penyebaran kuesioner kepada 129 responden yang merupakan para pejabat struktural Perguruan Tinggi Swasta di Provinsi Gorontalo. Teknik analisis data yang digunakan adalah moderated regression analysis (MRA). Berdasarkan hasil analisis data dapat disimpulkan bahwa: (1) Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. (2) Motivasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (3) Komitmen organisasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (4) Job relevant information memperlemah pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial.Kata kunci: Partisipasi Penyusunan Anggaran, Kinerja Manajerial, Motivasi, Komitmen Organisasi, Job Relevant Information

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Pengaruh Budaya Organisasi, Gaya Kepemimpinan Transformasional dan Komitmen Organisasi Terhadap Kinerja Karyawan Dengan OCB Sebagai Variabel Intervening

Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam ◽

10.22373/jimebis.v2i1.191 ◽

2021 ◽

Vol 2 (1) ◽

pp. 10-22

Author(s):

Imam Baihaqi ◽

Saifudin Saifudin

Keyword(s):

Transformational Leadership ◽

Organizational Culture ◽

Organizational Commitment ◽

Leadership Style ◽

Organizational Citizenship Behavior ◽

Employee Performance ◽

Sampling Technique ◽

Citizenship Behavior ◽

Analysis Technique ◽

Transformational Leadership Style

This study aims to determine the influence of Organizational Culture, Transformational Leadership Style and Organizational Commitment on Employee Performance with Organizational Citizenship Behavior as an Intervening variable on employees of BSI KC Semarang. The sample used in this study were 44 respondents with the sampling technique saturated sampling technique. The method of collecting data is by giving a questionnaire. The analysis technique in this research includes regretion analysis, statistical test, classical assumption test and path analysis. Furthermore, processing the data that has been obtained is processed with SPSS tools. Based on the results explains that: 1) organizational culture has a positive and significant effect on employee performance, 2) transformational leadership style has no effect on employee performance, 3) organizational commitment has no effect on employee performance, 4) OCB has a positive effect and significant on employee performance, 5) organizational culture has no effect on ocb, 6) transformational leadership style has no effect on OCB, 7) organizational commitment has a positive and significant effect on OCB, 8) ocb does not mediate the effect organizational culture on employee performance, 9) OCB does not mediate the effect of transformational leadership style on employee performance, 10) OCB is able to mediate the influence of commitment or ganization of employee performance.

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STUDYING THE RELATIONSHIP BETWEEN TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CULTURE WITH ORGANIZATIONAL COMMITMENT AT MINHAJ SHAHABAH ISLAMIC BOARDING SCHOOL BOGOR

JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) ◽

10.33751/jhss.v4i2.2461 ◽

2020 ◽

Vol 4 (2) ◽

pp. 146-151

Author(s):

Haris Rizky Pratama ◽

Widodo Sunaryo ◽

Nancy Yusnita

Keyword(s):

Transformational Leadership ◽

Organizational Culture ◽

Organizational Commitment ◽

Sampling Technique ◽

Boarding School ◽

Regression Equation ◽

Coefficient Of Determination ◽

Survey Method ◽

Inferential Statistics ◽

Coefficient Of Correlation

This study aims to determine the Correlation between Transformational Leadership and Organizational Culture with Organizational Commitment at Minhaj Shahabah Islamic Boarding School Bogor. This study was conducted at Pesantren Minhaj Shahabah Bogor in 2020 and it used survey method with the correlation approach. This study population was 146 employees and the number of sample was 107 employees by proportionate random sampling technique. The collected research data will be analysed by descriptive statistics and inferential statistics. Inferential statistics is used for testing the hypotheses using regression analysis technique, simple correlation and multiple correlation. The results show that 1) there is a positive highly significant correlation berween transformational leadership with organizational commitment with coefficient of correlation (ry.1) is 0,989, coefficient of determination (ry.1)² is 0,978, and supported by regression equation of Ŷ = 14,150 + 0,853 X1, 2) there is a is a positive highly significant correlation between organizational culture with organizational commitment, with coefficient of correlation (ry.2) is 0,993, coefficient of determination (ry.2)² is 0,986, and supported by regression equation Ŷ = 5,992 + 0,932 X2, and 3) there is a positive highly significant correlation between transformational leadership and organizational culture and organizational commitment with coefficient of correlation (ry.1.2) is 0,994 and coefficient of determination (ry.1.2)² is 0,988 and supported by regression equation Ŷ = 7,698 + 0,260X1 + 0,651X2. Therefore, it can be concluded that organizational commitment can be enhanced through transformational leadership and organizational culture.

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The Effect of Budget Participation on Managerial Performance with Organizational Commitment and Motivation as Moderating Variables (Empirical Study at the Local Government Work Unit Office of Ende Regency)

Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020) ◽

10.2991/aebmr.k.210311.008 ◽

2020 ◽

Author(s):

Iriany Dewi Soleiman ◽

Sabra B. Wahab Thalib

Keyword(s):

Organizational Commitment ◽

Local Government ◽

Empirical Study ◽

Work Unit ◽

Managerial Performance ◽

Moderating Variables ◽

Government Work

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PENGARUH DESENTRALISASI DAN KOMITMEN ORGANISASIONAL TERHADAP HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DAN KINERJA MANAJERIAL

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2009.v13.i3.2151 ◽

2009 ◽

Vol 13 (3) ◽

pp. 326

Author(s):

Ikhsan Budi Rihardjo

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Local Government ◽

Empirical Result ◽

Managerial Performance ◽

Government Organization ◽

Moderating Variables ◽

Participative Budgeting ◽

The Relationship ◽

Simple Regression

The purposes of this research are to test empirically and analyze whether or not there is relationship between participative budgeting and managerial performance, as well as to test empirically and analyze whether decentralization and organizational commitment as moderating variables influence the relationship between participative budgeting and managerial performance in local government. The samples of this research are taken from local government organization population, that is the partner of local apparatus working unit (Satuan Kerja Perangkat Daerah/SKPD) until two level under SKPD manager. From 420 shared questionnaires, there are founded 147 respondents whos return their answers, and only 98 questionnaires, which fulfill the requirement to be computed and involved in final analysis.Hypotheses testing technique that is used to test the relationship between participative budgeting and managerial performance is simple regression. And to test influential interaction of two contingency factor (decentralization and organizational commitment), Moderated Regression Analysis (MRA) is used. The empirical result using simple regression show that participative budgeting influences the managerial performance in local government organization. While empirical result using moderated regression analysis shows that the Interaction between participative budgeting and decentralization structure affects managerial performance significantly. Interaction between participative budgeting and organizational commitment does not affect managerial performance of local government organization significantly.

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Budaya Organisasi dan Gaya Kepemimpinan Transformasional dalam Komitmen Resimen Mahasiswa

IJIP : Indonesian Journal of Islamic Psychology ◽

10.18326/ijip.v1i1.81-104 ◽

2019 ◽

Vol 1 (1) ◽

pp. 81-104

Author(s):

Lisa Ardaniyati ◽

Abdul Mujib ◽

Liany Luzvinda

Keyword(s):

Transformational Leadership ◽

Organizational Culture ◽

Organizational Commitment ◽

Leadership Styles ◽

Multiple Regression ◽

Leadership Style ◽

Significant Influence ◽

Sampling Technique ◽

Probability Sampling ◽

Transformational Leadership Style

This study aimed at determining the effect of organizational culture and transformational leadership styles on organizational commitment to student regiments. This study used a quantitative approach to the method of multiple regression and sampling using non-probability sampling with purposive sampling technique. The results of this study indicated that based on hypothesis testing using multiple regression, R square values (R2) of all research variables tested were 0.410 or 41.0% with a significant value of 0,000 or p 0.05 while F calculated was 7,422 from F table 4.4. This showed that there was a significant influence of organizational culture and transfomational leadership style so that the higher the awareness of members of the organizational culture and transformational leadership style that was applied, would increase commitment to the organization. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi dan gaya kepemimpinan transformasional terhadap komitmen organisasi pada resimen mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif metode multipel regression dan pengambilan sampel mengunakan non-probability sampling dengan teknik sampling purposive. Hasil penelitian ini menunjukan bahwa berdasarkan uji hipotesis menggunakan multipel regression, didapatkan nilai R square (R2) dari semua variabel penelitian yang diujikan yaitu 0,410 atau 41,0% dengan nilai signifikan sebesar 0,000 atau p0,05 sementara F hitung didapat sebesar 7.422dari F tabel 4.4. Hal ini menunjukan bahwa terdapat pengaruh signifikan budaya organisasi dan gaya kepemimpinan transfomasional sehingga semakin tinggi kesadaran anggota terhadap budaya organisasi dan gaya kepemimpinan transformasional yang diterapkan maka akan meningkatkan komitmen terhadap organisasi.

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Building Public Trust through Service Quality Based on Leadership and Organizational Culture

Journal of Southwest Jiaotong University ◽

10.35741/issn.0258-2724.55.3.13 ◽

2020 ◽

Vol 55 (3) ◽

Author(s):

Daswati Tahir ◽

Syahruddin Hattab ◽

Mustainah Mappatoba

Keyword(s):

Organizational Culture ◽

Service Quality ◽

Leadership Style ◽

Structural Equation ◽

Sampling Technique ◽

Public Trust ◽

Equation Modeling ◽

Regional Government ◽

The Public ◽

Study Results

The purpose of this study is to identify the building of public trust through service quality based on leadership and organizational culture in the offices of regional government in the city of Palu, Sulawesi Tengah. The sampling technique used was simple random sampling, but because this study used Structural Equation Modeling analysis, the number of samples was 200 respondents. The study results indicated the following: (1) leadership style directly affects service quality, (2) organizational culture directly affects service quality, (3) leadership style directly affects trust, (4) organizational culture directly affects trust, and (5) service quality directly affects trust. Based on these findings, it may be concluded that any change or variation in the public trust was affected by leadership style, organizational culture, and service quality. This research results in a new model of the relationships among leadership style, organizational culture, and service quality that should be included in the strategic planning of human resources development to increase the public trust; however, the model can be used by governments and other organizations to increase the public trust by considering variables used in this research.

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