| dc.contributor.author | JATMIKO, BAMBANG | |
| dc.date.accessioned | 2020-07-20T05:49:54Z | |
| dc.date.available | 2020-07-20T05:49:54Z | |
| dc.date.issued | 2020 | |
| dc.identifier.issn | 2288-4645 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/35314 | |
| dc.description.abstract | This study ains to get empirical cvidencc about the influence of budgctary participation and understaDding of the accounting systcm on
the perlormance of local govemment apparatus rvith orgaurizotional commihnent as an intervening variable. The population in this study
was structural apparatuses in thc Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, whioh includcd o8lces and
agencics with a total of 25 OPDS. 125 people rveie selected as sanple by using purposivc sampling based ol1 specific c te a. Data werc
aralyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS prograrn. The resulls ofthis study indicated that
budgetary participation hnd no positive influence ou organizational commitment; understanding of the accounting system had a positive
efllct on organizational comruitment; organizational commitment did uot []ave a positive etTect on the perfonuance of local govemmcnt
appa.atuses; budgealry participation did not impact positively on the local gevemment appamtuses performancel understanding ol'the
accounting system positi\,ely effected the perlbrmance of local govemment apparatusesi participation in budgeting did not have a positive
effec1 on lhe local govemment apparatuses perfoflnance through organizational commitnlent; while understanding the accounting system
had a posilive jmpact on the local government apparatuses perfomrance through organizalional commitnlent. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Korea Distribution Science Association (KODISA) | en_US |
| dc.subject | Budgetary Participation | en_US |
| dc.subject | Performance | en_US |
| dc.title | BUDGETARY PARTICIPATION, ORGANIZATIONAL COMMITMENT, AND PERFORMANCE OF LOCAL GOVERNMENT APPARATUSES | en_US |
| dc.type | Article | en_US |
