以工作相关信息为中介变量的预算参与与预算程序公正对肯达里市政府管理绩效的影响

Q4 Social Sciences

Journal of Social Research and Policy Pub Date : 2023-09-07 DOI:10.55324/josr.v2i10.1423

Azzahra Nikmtaul Ilmi, Wiwik Utami

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引用次数: 0

摘要

本研究以工作相关信息为中介变量，考察预算参与和预算程序公平性对肯达里市政府管理绩效的影响。本研究的对象是肯达里市区域机关的工作单位。本研究人群为肯达里市政府机构，共计31 SKPD。抽样技术采用有目的抽样，共获得124名受访者的样本。本研究的数据分析技术是使用偏最小二乘法的推论统计。本研究结果显示，预算参与对工作相关资讯有显著的正向影响。预算参与对管理绩效有显著的正向影响。预算程序公正对管理绩效有显著的正向影响。预算程序公正对工作相关信息有显著的正向影响。工作相关信息对管理绩效有显著的正向影响。工作相关信息可以中介影响力预算参与对管理绩效的影响。工作相关信息可以中介预算程序公正对管理绩效的影响。本研究的贡献在于为区域财务会计做出科学贡献，从而使地方政府认识到管理绩效的重要性，从而为社区提供最大限度的服务，当然也会对提高人民的福利产生影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Influence of Budget Participation and Budgeting Procedural Justice on Kendari City Government Management Performance with Job-Relevant Information as an Intervening Variable

This study aims to examine the effect of budgetary participation and procedural fairness of budgeting on the performance of Kendari city government management with job-relevant information as a mediating variable. the object of this study is the work unit of the Kendari City regional apparatus. The population in this study was Kendari City Government Agencies, totaling 31 SKPD. The sampling technique was using Purposive Sampling, thus obtaining a sample of 124 respondents. The data analysis technique in this study is Inferential Statistics using the Partial Least Square approach. The results of this study indicate that Budget participation has a positive and significant effect on job-relevant information. Budgetary participation has a positive and significant effect on managerial performance. budgeting procedural justice has a positive and significant effect on managerial performance. budgeting procedural justice has a positive and significant effect on job-relevant information. Job-relevant information has a positive and significant effect on managerial performance. job-relevant information can mediate the influence of influential budgetary participation on managerial performance. job-relevant information can mediate the effect of budgeting procedural justice on managerial performance l. The contribution of this research is to make a scientific contribution to regional financial accounting so that by knowing the importance of managerial performance, local governments can provide maximum service to the community which of course has an impact on increasing people's welfare.

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来源期刊

Journal of Social Research and Policy Social Sciences-Sociology and Political Science

CiteScore

0.30

自引率

0.00%

发文量

审稿时长

8 weeks

期刊介绍： Welfare states have made well-being one of the main focuses of public policies. Social policies entail, however, complicated, and sometimes almost insurmountable, issues of prioritization, measurement, problem evaluation or strategic and technical decision making concerning aim-setting or finding the most adequate means to ends. Given the pressures to effectiveness it is no wonder that the last several decades have witnessed the imposition of research-based social policies as standard as well as the development of policy-oriented research methodologies. Legitimate social policies are, in this context, more and more dependent on the accurate use of diagnostic methods, of sophisticated program evaluation approaches, of benchmarking and so on. Inspired by this acute interest, our journal aims to host primarily articles based on policy research and methodological approaches of policy topics. Our journal is open to sociologically informed contributions from anthropologists, psychologists, statisticians, economists, historians and political scientists. General theoretical papers are also welcomed if do not deviate from the interests stated above. The editors also welcome reviews of books that are relevant to the topics covered in the journal.