Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)

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Organizational Culture and Organizational Commitment as Moderating Variables: The Effect of Participation in budget preparation on the Performance of Government Officials

Authors
Oktavianus Sitanggang1, *
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: octasoker@gmail.com
Corresponding Author
Oktavianus Sitanggang
Available Online 22 May 2024.
DOI
10.2991/978-94-6463-400-6_54How to use a DOI?
Keywords
Budget; Organizational Culture; Organizational Commitment
Abstract

The purpose of this study is to ascertain how organizational commitment and culture affect the association between Makassar city government officials’ performance and their involvement in budget development. The population in this research is all government officials who work in Regional Work Units in the city of Makassar. The samples taken in this research were officials at the level of heads of finance divisions and sub-divisions who had participated in at least one year of budget preparation. Data analysis is based on respondents’ answers which were distributed in the form of a questionnaire. The results of hypothesis testing show that participation in budget preparation influences the performance of government officials. This can be proven by looking at the pvalue obtained, which is 0.000. The relationship between participation in budget preparation and organizational culture as a moderating variable has no effect on the performance of officers according to the p-value obtained, namely 0.060. Then the relationship between participation in budget preparation and organizational commitment has an influence on apparatus performance with the p-value obtained being 0.031.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2024
ISBN
978-94-6463-400-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-400-6_54How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Oktavianus Sitanggang
PY  - 2024
DA  - 2024/05/22
TI  - Organizational Culture and Organizational Commitment as Moderating Variables: The Effect of Participation in budget preparation on the Performance of Government Officials
BT  - Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023)
PB  - Atlantis Press
SP  - 741
EP  - 747
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-400-6_54
DO  - 10.2991/978-94-6463-400-6_54
ID  - Sitanggang2024
ER  -