The Effect Of Budgeting Participation On Managerial Performance Of District Apparatus Organizations In East Java Province

Abstract

The purpose of this study was to determine the effect of budgetary participation on managerial performance of district apparatus in East Java Province. Research using Structural Equation Modeling (SEM) using Lisrel software and AMOS Statistics, the sampling method using purposive sampling with research samples 182 Regional Organization Organizations of Subauditoriat Region IV East Java Province. The results of the study Budget participation significantly influence the organization's managerial performance, organizational culture, decentralization, characteristics of effective management accounting information systems, procedural fairness budgeting, psychological contracts and budget communication of the public sector. While Organizational Culture has a significant effect on managerial performance, Characteristics of Effective Management Accounting Information Systems have a Significant effect on Managerial Performance, Budget Procedural Fairness, psychological contracts and budget communication of the public sector. Significant Influence on Managerial Performance.