Abstract
This study aims to analyze the relationship between budgetary participation with leadership performance. The population of this study was under the leadership of mid-level and intermediate level on SKPD (Regional Work Unit) Ternate. Random sampling techniques use proportional sampling and analytical methods used are factor analysis. The research proves that the higher the participation in the preparation of the budget will further improve the performance of the leadership. Meanwhile, budget goal commitment does not affect the relationship between budgetary participation with leadership performance, this is because the possible existence of distrust to achieve budget targets.
Highlights
Participation is a natural process in an organization, where individuals are directly involved in making decisions that will affect him
This study aims to analyze the relationship between budgetary participation with leadership performance
Budget goal commitment does not affect the relationship between budgetary participation with leadership performance, this is because the possible existence of distrust to achieve budget targets
Summary
Participation is a natural process in an organization, where individuals are directly involved in making decisions that will affect him. Budgeting system in public sectors have been applied since the autonomous region has implemented a decentralized system rolling. This is happened in the process of preparing the budget part of the authorities in making decisions. According to Brownell and McInnes (1998), in an organization with low level decentralization, manager feel that he's considered as less responsible, less involved in the budget arrangement, and feel the pressure from the higher up. They said that budget is a something less useful and restrain their discretion
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