Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

The Effect of Budget Participation on the Managerial Performance of Local Governments with Nosarara Nosabatutu Culture and Job Relevant Information as Moderating Variable

Author(s): Muh. Fiqram Firman, Muhammad Din, Muhammad Ilham Pakawaru, Femilia Zahra, Ridwan, Rahayu Indriasari, Betty,

This study aimed to investigate: (1) the influence of the participation of the preparation of the budget on the performance of managerial government area; (2) the effect of participation preparation of budgets for the performance of managerial government to culture of Nosarara Nosabatutu as a moderating variable; (3) the effect of participation Preparation of budgets for the performance of managerial government with job relevant information as a moderating variable. This research was conducted using a survey method with a questionnaire as a tool to obtain data. Samples were taken by purposive sampling method, namely the OPD head and financial administration officials at each OPD in Palu City. The analytical tool used in data processing is PLS with the help of the WarpPLS software. The results show that budgetary participation has an effect on the performance of government officials. The Nosarara Nosabatutu culture cannot moderate or strengthen the relationship between budgetary participation and the performance of government officials. Meanwhile, job relevant information can moderate or strengthen the relationship between budgetary participation and the performance of government officials.

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