Abstract
This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating. This research was conducted in the regional apparatus organization of the Palu City Government in 41 regional work unit. Data were analyzed using Structural Equation Modeling with WARP PLS 7.0. The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus. The results of this study also indicate that budgetary slack was a partial mediator between the effect of budget participation on the performance of local government officials. The Kaili culture variable “Nosarara Nosabatutu” cannot be proven as a moderator.
Highlights
Performance is the achievement or level of success of an individual or group in carrying out the work
The results show that budget participation has a positive effect on the performance of government officials, budget participation has a negative effect on budgetary slack and negative budgetary slack on the performance of the government apparatus
Average path coefficient (APC), Average R-squared (ARS) and Average adjusted R-squared (AARS) which are used to measure the average value of the path coefficient, R-Square and adjusted R-square produce the APC value = 0.257; ARS = 0.531; and AARS = 0.509 and all of these values are significant at the level
Summary
Performance is the achievement or level of success of an individual or group in carrying out the work. The performance of organizational members is one of the methods used in achieving good governance (Halacmi, 2005). In reality, many people view the performance of government officials as still low. Setiawan et al (2015) stated that many people are aware that there is something missing from the performance of government officials in Indonesia. The low performance of government officials is a problem in Palu City. The performance of government officials can be seen based on their participation in budgeting (Leach-Lopez, et al, 2007). Agusti (2012) makes participation in budgeting as one of the factors that affect government performance. In this case, budgeting participation contributes to improving regional financial management, which involves several individuals who have thoughts or ideas aimed at improving performance
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