IDEAS home Printed from https://ideas.repec.org/a/bra/journl/v8y2017i1p12-24.html
   My bibliography  Save this article

The Influence of Organizational Commitment and Motivation in the Relationship between Budget Participation and Managerial Performance (Empirical Study on Provincial Government Agencies (SKPA) of Aceh Province, Indonesia)

Author

Listed:
  • Muslim A. Djalil

    (Faculty of Economics and Business, Syiah Kuala University, Indonesia)

  • Mirna Indriani

    (Faculty of Economics and Business, Syiah Kuala University, Indonesia)

  • Muttaqin

    (Master of Accounting, Faculty of Economics and Business, Syiah Kuala University, Indonesia)

Abstract

The objective of research is to empirically examine the influence of organizational commitment and motivation in the relationship between budget participation and managerial performance of Provincial Government Agencies (SKPA) of Aceh Province. Total samples used in this study were 92 respondents who were in the position of Echelon III and IV in SKPA of Aceh Province. The data source of this study was primary data obtained through the distribution of a questionnaire to the selected respondents. The collected data were analyzed by using Path Analysis Method. The result of the study indicated that the organizational commitment, motivation, and budget participation have a significant influence on the managerial performance both simultaneously and partially. However, the organizational commitment and motivation did not mediate the relationship between budget participation and managerial performance.

Suggested Citation

  • Muslim A. Djalil & Mirna Indriani & Muttaqin, 2017. "The Influence of Organizational Commitment and Motivation in the Relationship between Budget Participation and Managerial Performance (Empirical Study on Provincial Government Agencies (SKPA) of Aceh ," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 8(1), pages 12-24.
    • Handle: RePEc:bra:journl:v:8:y:2017:i:1:p:12-24
    as

    Download full text from publisher

    File URL: http://www.edusoft.ro/brand/RePEc/bra/journl/brand_8_muslim.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bra:journl:v:8:y:2017:i:1:p:12-24. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bogdan Patrut (email available below). General contact details of provider: http://brand.edusoft.ro .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.