Pengaruh Penganggaran Partisipatif dan Komitmen Tujuan Anggaran terhadap Kinerja Manajerial pada Pemerintah Desa Yogyakarta
Abstract
This research focuses on testing participatory budgeting and commitment to budget objectives on managerial performance in village government agencies through an empirical approach. The research population focused on village governments in the Special Region of Yogyakarta, using primary data collected through questionnaires and analyzed using the path analysis method. In this research, samples were collected of 164 questionnaires from village officials which had been returned, then this research was processed using the analytical method. with the partial least squares approach technique. The independent variables used are participatory budgeting and commitment to budget goals. Meanwhile, managerial performance is the dependent variable. The research results show empirical evidence that participatory budgeting and commitment to budget objectives have a significant influence on managerial performance, especially in the context of village government.
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DOI: https://doi.org/10.30872/jesm.v2i4.14754
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