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)

Authors

Keywords:

Managerial Performance, Budget Participation, Organizational Commitment, Motivation

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.

Author Biographies

  • Muslim A. Djalil, Faculty of Economics and Business, Syiah Kuala University

    Faculty of Economics and Business, Syiah Kuala University

  • Mirna Indriani, Faculty of Economics and Business, Syiah Kuala University

    Faculty of Economics and Business, Syiah Kuala University

  • Muttaqin, Master of Accounting, Faculty of Economics and Business, Syiah Kuala University

    Master of Accounting, Faculty of Economics and Business, Syiah Kuala University

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Published

2025-07-15

Issue

Vol. 8 No. 1 (2017): Volume 8, Issue 1, Year 2017

Section

Articles