The Influence of Budgeting Participation, Budget Evaluation, and Public Accountability on Managerial Performance with Leadership Style as a Moderating Variable (in SKPD of Padang Lawas Regency)

Abstract

This study aims to analyse and determine the effect of participation in budget preparation, budget evaluation, and public accountability on managerial performance in SKPD Padang Lawas Regency. In addition, this study aims to analyse and determine whether leadership style can be classified as a moderating variable in this study. This type of research is causal associative research. The research sample was 150 respondents from 32 SKPD in Padang Lawas Regency. Data was collected by distributing questionnaires to the SKPD in Padang Lawas Regency. The analysis technique used in this study uses structure equation modelling (SEM) analysis. The SmartPLS 3.0 software is used in this study for data analysis. The results of this study suggest that public accountability and participation in budgeting have a positive and significant influence on managerial performance in SKPD Padang Lawas Regency. Meanwhile, the budget evaluation does not affect the managerial performance of the Padang Lawas Regency SKPD. Other results in this study indicate that leadership style can moderate the impact of public accountability and budget evaluation on management in SKPD Padang Lawas Regency. Meanwhile, the leadership style cannot moderate the effect of budgetary participation on managerial performance in SKPD Padang Lawas Regency. Keywords: budget participation, evaluation, public accountability, leadership style, and managerial performance.