Effect of Participatory Budgeting on Manager Performance: Goal Commitment and Motivation as Moderating Variable

DOI

10.2991/amca-18.2018.91How to use a DOI?

Keywords

Participative budget, goal commitment, motivation, performance manager, goal setting theory, the state owned enterprise.

Abstract

This study aims, first examine the effect of participative budget on manager's performance, and to examine the indirect effect of goal commitment and motivation as intervening variables.The data collected by survey questionnaires. Fifty eight-level managers, from state owned enterprises in Banyumas, Purbalingga, Cilacap and Banjarnegara, who were randomly participated in this research. Partial least square (PLS) to run a structural equation modeling (SEM) technique was employed to analyze the data. The finding showed that participative budget did not significantly influence manager's performance. Participative budget increase the managers' performance through the increase in goal commitment, which has a significant, positive effect on motivation. Furthermore, motivation has a significant, positive effect on managers' performance.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Eko Hariyanto
PY  - 2018/07
DA  - 2018/07
TI  - Effect of Participatory Budgeting on Manager Performance: Goal Commitment and Motivation as Moderating Variable
BT  - Proceedings of the 5th International Conference on Community Development (AMCA 2018)
PB  - Atlantis Press
SP  - 334
EP  - 337
SN  - 2352-5398
UR  - https://doi.org/10.2991/amca-18.2018.91
DO  - 10.2991/amca-18.2018.91
ID  - Hariyanto2018/07
ER  -