The Effect of Participation in Budgeting on the Performance of Regional Government Officials with Organizational Commitment as a Moderation Variable

ABSTRACT: This study aims to determine the effect of participation in budgetingon the performance of regional government officials with organizational commitment as a moderating variable. This research was conducted in 38 Regional Apparatus Organizations in Badung Regency, with a population namely officials/employees who are authorized in budget preparation. The method of determining sample in this study using purposive sampling. Respondents in this study were heads of offices/heads of agencies/sub-districts, finance and planning departments, resulting in 114 respondents. The data analysis technique in this study uses Moderated Regression Analysis (MRA). The results of this study indicate that participation in budgetinghas no effect on the performance of regional government officials, meanwhile organizational commitment is able to strengthen the effect of participation in budgeting on the performance of regional government officials.
KEYWORDS:participation in budgeting, performance of regional government officials, organizational commitment, regional apparatus organizations