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The Effects of budgetary participation, budgetary slack, authority delegation, and organizational commitment on managerial performance on local government in Lampung, Indonesia

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  • Rindu Rika Gamayuni

    (Accounting Department, Economic and Business Faculty, University of Lampung, Lampung, Indonesiaa)

  • Dewi Suryani

    (Accounting Department, Economic and Business Faculty, University of Lampung, Lampung, Indonesia)

Abstract

This paper aims to demonstrate whether budgetary participation, budgetary slack, authority delegation and organizational commitment positively affect managerial performance of local government work unit. This empirical study is conducted with local government work unit in district/city in Lampung Province, uses primary data by distributing questionnaires to 601 respondents, and tested by using SME. The study result proves that participation in budgeting preparation, budgetary slack, authority delegation, and organizational commitment will increase managerial performance of local government work unit in Lampung District/City.

Suggested Citation

  • Rindu Rika Gamayuni & Dewi Suryani, 2019. "The Effects of budgetary participation, budgetary slack, authority delegation, and organizational commitment on managerial performance on local government in Lampung, Indonesia," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 5(6), pages 330-338.
    • Handle: RePEc:apb:jabsss:2019:p:330-338
    DOI: 10.20474/jabs-5.6.4
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    References listed on IDEAS

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    3. Ajab Khan Burki, 2017. "Financial crisis and determinants of capital structure of investment banking sector in Pakistan," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(3), pages 154-161.
    4. Bruns, Wj & Waterhouse, Jh, 1975. "Budgetary Control And Organization Structure," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 177-203.
    5. Brownell, P, 1982. "The Role Of Accounting Data In Performance Evaluation, Budgetary Participation, And Organizational-Effectiveness," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 12-27.
    6. Dunk, Alan S., 1993. "The effects of job-related tension on managerial performance in participative budgetary settings," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 575-585.
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