| dc.description.abstract | This study aimed to analyse the effect of budget participation to
managerial performance with an intervening variable of organisational
commitment, motivation, and job relevant information. The influence
of budget participation on managerial performance has attracted the
attention of researchers in recent years. The samples in this study used
purposive sampling method sampling techniques with special
consideration. The sample used in this study was a structural official
who served as head of department / level of head of department,
secretary / level secretary, the head of the field / level of the head of
the field, or head section / level section chief in the regional work
units (SKPD) Bondowoso, structural officials who work more than
one year in the regional work units Bondowoso and ranking officials
involved in the preparation of the budget in the regional work units
Bondowoso. The sample in this study were 132 respondents. The
collected data were then analysed using the Structural Equation
Modelling (SEM). The results showed the positive and significant
effect of participation budgeting on managerial performance.
Budgeting participation is also positive and has a significant effect on
organisational commitment, motivation and job relevant
information. The results also demonstrate that organisational
commitment, motivation, and job relevant information have a
significant positive effect on managerial performance. The study
also proved that the budgetary participation influences managerial
performance through organisational commitment, motivation, and job
relevant information. | en_US |
