The Impact of Delegated Authority and Organizational Commitment toward Budget Participation

DOI

10.2991/gcbme-16.2016.6How to use a DOI?

Keywords

Participative budgeting; delegation of authority; organization commitment; local government performance and quasi moderasi

Abstract

This study aimed to determine (1) the impact of participative budgeting towards local government performance, (2) the impact of delegation of authority towards local government performance, (3) the impact of organization commitment towards local government performance, (4) delegation of authority as independent variable, moderating variable or moderating quasi variable towards the local governance performance, and (5) organization commitment as independent variable, moderating variable, or moderating quasi variable towards the local governance performance. The results of research are Participation budget, delegation of authority and organizational commitment positively affects the performance of local government officials. Delegation of authority and organizational commitment is moderating variables but have the relationship is weak. Desentaralisasi system undertaken by governments daearah is good, it is seen by the delegation of authority that is applied in the process of budget participation.

Copyright

© 2016, 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/).

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TY  - CONF
AU  - Ernawaty Usman
AU  - Nurhayati Haris
AU  - Sugianto Sugianto
PY  - 2016/08
DA  - 2016/08
TI  - The Impact of Delegated Authority and Organizational Commitment toward Budget Participation
BT  - Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship
PB  - Atlantis Press
SP  - 31
EP  - 36
SN  - 2352-5428
UR  - https://doi.org/10.2991/gcbme-16.2016.6
DO  - 10.2991/gcbme-16.2016.6
ID  - Usman2016/08
ER  -