Suhartono, Ehrmann (2006) THE INFLUENCE OF BUDGETARY PARTICIPATION AND BUDGET GOAL CLARITY TOWARD LOCAL GOVERNMENT MANAGERIAL PERFORMANCE WITH ORGANIZATION COMMITMENT AS MODERATOR. The Journal of Accounting, Management, and Economics Research, 6 (1). pp. 67-84. ISSN 1411-8572
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Abstract
This study examines the influence of (1) local government budgetary participation on the performance of local government managerial performance, (2) local government budget goal clarity on local government managerial performance, and (3) organizational commitment on the relation of budgetary participation and budget goal clarity as well as local government managerial performance. The subjects of this study are 148 middle and lower managers in local governmental institutions under the municipality and regencies in the Special Province of Yogyakarta. The results show that budgetary participation and budget goal clarity influence the local government managerial performance. Additionally, organizational commitment acts as moderating variable in the relationship of local government budgetary participation and local government managerial performance but it does not influence the association of local government budget goal clarity with the local government managerial performance.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Ehrmann Suhartono Ehrmann Suhartono |
| Date Deposited: | 21 Apr 2020 20:08 |
| Last Modified: | 21 Apr 2020 20:08 |
| URI: | http://eprints.uty.ac.id/id/eprint/4931 |
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