Abstract
This study aimed to examine effects of three intervening variable directly and indirectly, that are job relevant information, budget goal commitment, and job satisfaction on relationship between budgetary participation and apparatus performance. The inconsistencies of the previous research of the effect of the budgetary participation on the performance become the motivation of the present research. The present research is a survey in which data were collected using a questionnaire distributed to the SKPD Structural Officials of consisting of Echelon II, Echelon III and Echelon IV at the Regional Government of West Lombok Regency. The populations are 673 persons structural officials of Echelon II, Echelon III and Echelon IV. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 122 distributed questionnaires, all questionnaires were returned. The analysis method was variant-based SEM using SmartPLS Version 2.0 M3. The instruments have been examined for its validity and reliability. The results show that the budgetary participation has influence with the apparatus performance but not significant, the budgetary participation has significant effect on job relevant information, job relevant information has significant effect on the apparatus performance, budgetary participation has significant effect on budget goal commitment, budget goal commitment has significant effect on the apparatus performance, budgetary participation has significant effect on job satisfaction, and job satisfaction has significant effect on the apparatus performance. The research could prove the budgetary participation has correlation with the apparatus performance through job relevant information, budget goal commitment, and job satisfaction. The implication of this research that the increased performance of the apparatus can be done by increasing the budgetary participation through job relevant information, budget goal commitment, and job satisfaction.
Highlights
This study attempts to examine the direct and indirect effects of the three intervening variables such as job relevant information, budget goal commitment, and job satisfaction, on the relationship between budgetary participation and the performance government officials
Good local government budget must have clear and specific goals related to goal commitment, job-relevant information, and job satisfaction included in the vision and mission of the head of the region with the priorities listed in strategic plans of each region
From the results described above, it can be stated that participatory budgeting can affect the performance of government officials with budget goal commitment as an intervening variable
Summary
Good local government budget must have clear and specific goals related to goal commitment, job-relevant information, and job satisfaction included in the vision and mission of the head of the region with the priorities listed in strategic plans of each region. Based on the research conducted by Nengsy et al (2013), Lina and Stella (2013), the variable of job-relevant information was not proved as an intervening variable between participatory budgeting and performance. Based on the description above, the writers are interested to do research about the effect of participatory budgeting on the performance of government officials with job-relevant information, budget goal commitment, and job satisfaction as the intervening variables in West Lombok District Government
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