The Effect of Participation, Transparency, Accountability, Organizational Commitment and Motivation on Budget Management in District of Medan

Abstract

This study aims to provide empirical evidence of the effect of participation, transparency, accountability, organizational commitment and motivation on budget management. This study uses primary data by distributing questionnaires directly to the sub-district head, sub-district secretary and every head of the existing sub-district, and financial managers responsible for budgeting. The number of samples was as many as 84 respondents. Data were analysed using descriptive statistical analysis and partial least squares analysis (SEM PLS). The results showed that participation, transparency, accountability, organizational commitment and motivation positively affected budget management in the city of Medan sub-districts. Keywords: participation, transparency, accountability, organizational commitment, motivation, budget management