Effect Of Participatory Budgeting Research Articles

Pengaruh Penganggaran Partisipatif Dan Asimetri Informasi Terhadap Budgetary Slack Dengan Moral Equity Sebagai Variabel Moderasi

Research on the effect of participatory budgeting and information asymmetry on budgetary slack still shows the inconsistency of conflicting results. This study aims to provide empirical evidence about the effect of participatory budgeting and information asymmetry on the tendency to make budgetary slack and the effect of moral equity as a moderating variable on the relationship between the variables of participatory budgeting, information asymmetry, and budgetary slack. The object of this research is all managers who work at PT. Pos Indonesia (Persero), PT. Pindad (Persero), PT. Kereta Api Indonesia (Persero) and PT. Len Industri (Persero), except for the board of directors. Data were collected using a research instrument in the form of a questionnaire with a total of 70 respondents. The analysis model used was moderated regression analysis (MRA - Moderated Regression Analysis). The results showed that: 1) Participatory budgeting had a positive and significant effect on budgetary slack as indicated by the coefficient value of participatory budgeting of 1.012 with a significance level of (4.999>1.998). 2) Information asymmetry has a significant negative effect on budgetary slack as indicated by the information asymmetry coefficient value of -1.7382 with a significance level of (-3.394 > - 1.998). 3). The results of the analysis show that moral equity is proven to be a moderator between participatory budgeting and information asymmetry towards budgetary slack in a positive direction. So it can be understood that budgetary slack can be reduced by increasing participatory budgeting and information asymmetry through moral equity.Keywords: Participatory Budgeting, Information Asymmetry, Budgetary Slack, Moral Equity

Penganggaran Partisipatif dan Kinerja : Dimediasi oleh Self Efficacy

This study aims to find evidence that there is an effect of participatory budgeting with the performance of the Pekanbaru City Dinas Pekerjaan Umum Dan Penataan Ruang mediated by self-efficacy. In order to support the research evidence, the researchers distributed to the employees of the Pekanbaru City PUPR Office the number of research samples was 122 employees. The hypothesis with Partial Least Square SmartPLS 3 software shows evidence that participatory budgeting and self-efficacy have an influence on managerial performance testing, so the relationship between participatory budgeting also has an effect on self-efficacy. Further hypothesis testing evidence states that self-efficacy does not have a mediating role in the relationship between participatory budgeting and managerial performance.

The Effect of Participatory Budgeting, Information Asymmetry, and Organizational Commitment on Budgetary Slack

This study aims to analyze budgetary slack at the management level. This budgetary slack is viewed from several independent variables consisting of participatory budgeting, information asymmetry, and organizational commitment by making managers spread across the city of Surabaya as the research samples. Participatory budgeting is budgeting that involves all levels of personnel in preparing the budget. The opportunity for employees to participate in preparing the budget is closely related to the level of budgetary slack. Information asymmetry is the difference in information held between the principal and the agent. Organizational commitment can be interpreted as a situation where the executives stay in an organization where they work and are committed to their work. This study uses a quantitative approach involving multiple linear regression analysis. The results show that participatory budgeting has no effect on budgetary slack, while information asymmetry and organizational commitment have an effect on budgetary slack.

The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability

This research aims to test and obtain empirical evidence regarding the effect of participatory budgeting, internal control systems, ethical behavior of leaders, and organizational culture on public accountability. This research was conducted on all NGOs in West Nusa Tenggara Province, using a purposive sampling technique with sample used by 102 people and using multiple linear regression. The results of this study indicate that participatory budgets have a positive and significant effect on accountability, the internal control system has a positive and significant effect on public accountability, the ethical behavior of leaders has a positive and significant effect on public accountability, organizational culture has a positive but insignificant effect on public accountability.

The Effect of Participatory Budgeting, Internal Control Systems, Ethical Behavior of Leaders and Organizational Culture on Public Accountability

This research aims to test and obtain empirical evidence regarding the effect of participatory budgeting, internal control systems, ethical behavior of leaders, and organizational culture on public accountability. This research was conducted on all NGOs in West Nusa Tenggara Province, using a purposive sampling technique with sample used by 102 people and using multiple linear regression. The results of this study indicate that participatory budgets have a positive and significant effect on accountability, the internal control system has a positive and significant effect on public accountability, the ethical behavior of leaders has a positive and significant effect on public accountability, organizational culture has a positive but insignificant effect on public accountability.

Karakteristik Personal dalam Memoderasi Pengaruh Penganggaran Partisipatif dan Ambiguitas Peran pada Senjangan Anggaran

This study aims to determine the role of personal characteristics in moderating the effect of participatory budgeting on budgetary slack and to determine the role of personal characteristics in moderating the influence of role ambiguity on budgetary slack. Data used is primer data, the analysis technique used in this study is Moderated Regression Analysis. The results of the analysis address personal characteristics which weaken the effect of participatory budgeting on budgetary slack. This shows that with good personal characteristics, participatory budgets will be able to reduce budgetary slack events. Personal characteristics weaken the influence of role ambiguity on budgetary slack. This shows that good personal characteristics, the role ambiguity will be reduced and will able to reduce the budgetary slack.
 Keywords: Personal Characteristics; Participatory Budgeting; Role Ambiguity; Budgetary Slack.

Locus of Control Memoderasi Pengganggaran Partisipatif terhadap Kinerja Manajerial (Studi Pada Pemerintah Daerah Kota Ternate)

This study examines the effect of participatory budgeting on managerial performance with locus of control as a moderating variable. Proposional random sampling is a technique used in this study. There were 108 state civil servants within the regional apparatus organization in the city of Ternate as respondents in this study. The results of statistical tests show that the locus of control variable moderates the relationship between participatory budgeting and managerial performance. Partially, participatory budgeting has an effect on managerial performance. The implication of this research is that it can be used by regional apparatus organizations to design budget planning arrangements in the city of Ternate.

The Effect of Participative Budgeting, Performance Measurement System, and Compensation of Managerial Performance in Pt. Aceh Sharia Bank, Aceh, Indonesia

The purpose of this study is to know the condition of participatory budgeting, performance measurement systems, compensation, and performance management. Then want to know the effect of participatory budgeting on managerial performance, the effect of performance measurement systems on managerial performance and the effect of compensation on management performance , the object of this study was conducted at the Aceh Syaria Bank in Aceh Province . Data analysis in this study uses multiple linear regression which aims to test and analyze, both together and partially influence participatory budgeting, the stem measuring performance, and compensation i nsentif on managerial performance at Bank Syaria Aceh , which is treated with the technique of multiple regression analysis based on Ordinary Least Squere (OLS) and processed using SPSS version 21. The results showed that participatory budgeting, performance measurement system, and compensation on managerial performance.

An Empirical Study about the Effects of Participatory Budgeting on the Multiple Public Values

An Empirical Study about the Effects of Participatory Budgeting on the Multiple Public Values

The effect of participatory budgeting on the performance of government officials (An empirical study in West Lombok District)

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.

An Analysis on the Impact of Participatory Budgeting and Procedural Fairness Toward Manager’s Commitment and Performance

This study aims to test the effect of participatory budgeting and procedural fairness on the manager's commitment and performance either have simultaneous or partial effect. The method of the research used was a survey method that conducted at the pawnshop in North Sumatra with the respondents of the managers in branch offices. The data used is primary data by collecting data through questionnaires. The analysis method used is descriptive-analytical verification. The effect model analyzed by using a structural equation model to analyze the pattern of causal relationships between variables and determine the direct, indirect and total effect of some variables. The results showed that participatory budgeting and procedural fairness simultaneously have a significant and positive effect on the manager’s commitment; participatory budgeting has a significant and positive effect on the manager’s commitment; procedural fairness has a significant and positive effect on the manager’s commitment; participatory budgeting, procedural fairness and manager’s commitment simultaneously has a significant and positive effect on the manager’s performance; the effect of participatory budgeting has a significant and positive effect on the manager’s performance; the procedural fairness has a significant and positive effect on the manager’s performance; the manager’s commitment has a significant and positive effect on the manager’s performance.

The Effects of Participatory Budgeting on Municipal Expenditures and Infant Mortality in Brazil

Summary This paper investigates whether the use of participatory budgeting in Brazilian municipalities during 1990–2004 affected the pattern of municipal expenditures and had any impact on living conditions. It shows that municipalities using participatory budgeting favored an allocation of public expenditures that closely matched popular preferences and channeled a larger fraction of their budgets to investments in sanitation and health services. This change is accompanied by a reduction in infant mortality rates. This suggests that promoting a more direct interaction between service users and elected officials in budgetary policy can affect both how local resources are spent and living standard outcomes.