Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

The Influence Of Participation In Budget Preparation And Uncertainty Of Environment Towards Managerial Performance Of Village Government Through Organizational Commitment As Moderating Variable (Empirical Study in Bantul Regency)

Authors
Suryo Pratolo, Muhamad Fandi Indra Santo Simali
Corresponding Author
Suryo Pratolo
Available Online November 2019.
DOI
https://doi.org/10.2991/icaf-19.2019.26How to use a DOI?
Keywords
Participation in Budget Preparation, Uncertainty of Environment, Organizational Commitment, Managerial Performance of Village Government
Abstract
This study aims to determine the influence of participation in budget preparation and uncertainty of environment through organizational commitment as moderating to managerial performance of Village Government in Bantul Regency, Special Region of Yogyakarta. This study uses purposive sampling method with the criteria of villages receiving the highest and lowest village funds for each sub-district. The total sample in this study was 136 apparatuses of Village Government in Bantul Regency area. The type of data used is primary data. The results shows that participation in budget preparation positively influenced managerial performance of Village Government, uncertainty of environment negatively influenced managerial performance of Village Government, organizational commitment does not succeed in moderating the influenced of participation in budget preparation and uncertainty of environment to managerial performance of Village Government.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Volume Title
Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-834-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaf-19.2019.26How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Suryo Pratolo
AU  - Muhamad Fandi Indra Santo Simali
PY  - 2019/11
DA  - 2019/11
TI  - The Influence Of Participation In Budget Preparation And Uncertainty Of Environment Towards Managerial Performance Of Village Government Through Organizational Commitment As Moderating Variable (Empirical Study in Bantul Regency)
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 155
EP  - 162
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.26
DO  - https://doi.org/10.2991/icaf-19.2019.26
ID  - Pratolo2019/11
ER  -