Nurul Hidayah
Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi SUMBAR
Pariaman
Email : nurul.h0095@gmail.com
ABSTRAK
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EFFECT OF PARTICIPATION OF BUDGET PREPARATION ON
REGIONAL GOVERNMENT PERFORMANCE WITH
ORGANIZATIONAL CULTURE AND ORGANIZATIONAL
COMMITMENT AS A MODERATING VARIABLE
(Empirical Study On Organization of Regional Devices in Pariaman City)
Nurul Hidayah
Accounting Course STIE SUMBAR Pariaman
Email : nurul.h0095@gmail.com
ABSTRACT
This study aims to determine (1) the effect of budgetary participation on the
performance of local government (2) The influence of organizational culture on
the relationship between budgeting participation with local government
performance (3) Influence of organizational commitment to the relationship
between budgeting participation with local government performance. This
research belongs to causative research. The population of this research is all
Organization of Regional Devices in Pariaman City. The sample selection of this
study using total sampling. The data used are primary data obtained directly from
the results of questionnaires distribution, with a sample size of 105 respondents.
The analytical tool used to test the hypothesis is multiple regression analysis with
Model Moderated Regression Analysis (MRA). Data processing with the help of
SPSS version 23.0. the results of this study indicate that: 1. Participation budget
compilation has a significant positive effect on the performance of local
government, 2. Organizational culture can strengthen the relationship between
the participation of budgeting with local government performance, 3.
Organizational commitment can not strengthen the relationship between the
participation of budgeting with the performance of government area.
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