Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

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The Participation and Budget Clarity Effect on Government Agencies Accountability Performance with Culture and Work Commitment as Moderating Variables

Authors
Mugiya Wardhany1, *
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: awcollage72@gmail.com
Corresponding Author
Mugiya Wardhany
Available Online 29 May 2023.
DOI
10.2991/978-94-6463-146-3_57How to use a DOI?
Keywords
Budgetary Participation; Clarity Budget; Accountability; Commitment; Organizational Culture
Abstract

The performance of public service is under constant scrutiny with the purpose of accountability. This study was conducted to examine whether participation and budget clarity affect the local government agencies’ performance accountability moderated by culture and work commitment. This study uses a survey method by distributing questionnaires to level III and level IV echelon officials from the local government agencies (Perangkat Daerah – PD) in the Tangerang City Government. The collected data are further analyzed using moderated regression analysis. This research showed that participation and budget clarity significantly affected the local government agencies’ performance accountability. Meanwhile, culture and work commitment do not moderate participation, and budget clarity affect local government agencies’ performance accountability. Furthermore, organization commitment cannot moderate the effect of the participation variable in the local government agencies’ accountability performance. It can be said that budget clarity is already sufficient to encourage officials to work as well as possible and realize accountability for the performance of local government agencies.

Copyright
© 2023 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 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 May 2023
ISBN
10.2991/978-94-6463-146-3_57
ISSN
2352-5428
DOI
10.2991/978-94-6463-146-3_57How to use a DOI?
Copyright
© 2023 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  - Mugiya Wardhany
PY  - 2023
DA  - 2023/05/29
TI  - The Participation and Budget Clarity Effect on Government Agencies Accountability Performance with Culture and Work Commitment as Moderating Variables
BT  - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
PB  - Atlantis Press
SP  - 603
EP  - 615
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-146-3_57
DO  - 10.2991/978-94-6463-146-3_57
ID  - Wardhany2023
ER  -