The Participation and Budget Clarity Effect on Government Agencies Accountability Performance with Culture and Work Commitment as Moderating Variables

Mugiya Wardhany ()
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Mugiya Wardhany: Hasanuddin University

A chapter in Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), 2023, pp 603-615 from Springer

Abstract: Abstract The performance of public service is under constant scrutiny with the purpose of accountability. This study was conducted to examine whether participation and budget clarity affect the local government agencies’ performance accountability moderated by culture and work commitment. This study uses a survey method by distributing questionnaires to level III and level IV echelon officials from the local government agencies (Perangkat Daerah – PD) in the Tangerang City Government. The collected data are further analyzed using moderated regression analysis. This research showed that participation and budget clarity significantly affected the local government agencies’ performance accountability. Meanwhile, culture and work commitment do not moderate participation, and budget clarity affect local government agencies’ performance accountability. Furthermore, organization commitment cannot moderate the effect of the participation variable in the local government agencies’ accountability performance. It can be said that budget clarity is already sufficient to encourage officials to work as well as possible and realize accountability for the performance of local government agencies.

Keywords: Budgetary Participation; Clarity Budget; Accountability; Commitment; Organizational Culture (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-146-3_57

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DOI: 10.2991/978-94-6463-146-3_57

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