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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 Province, Indonesia)," 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
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    References listed on IDEAS

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    1. Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
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