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The Impact of Delegated Authority and Organizational Commitment Toward Budget Participation
Ernawaty Usman, Nurhayati Haris, Sugianto

Tadulako University

This study aimed to determine (1) the impact of participative budgeting towards local government performance, (2) the impact of authority shifting towards local government performance, (3) the impact of organization commitment towards local government performance, (4) authority shifting as independent variable, moderating variable or moderating quasi variable towards the local governance performance, and (5) organization commitment as independent variable, moderating variable, or moderating quasi variable towards the local governance performance.

Specific target and the long term purpose of this study are as the basic theory for educational development especially the one which is related to public sector accounting, management accounting, and behavioral accounting; also acts as a reference of teaching material for related subject. This study also supposed to be an input of policy making for public sector organization especially working unit (SKPD) in Palu City in terms of constructing budget process based on performance in achieving organizational goals. In order to achieve those targets, explanatory research method is used by adapting survey and MRA analysis tool.

The output of this study is supposed to be a publication in accredited national science journal; management accounting study book, public sector accounting and behavioral accounting, policy and participative budgeting model for public sector organization include working unit (SKPD) in Palu City.

Topic: Financial Management and Accounting

PermaLink: http://bme.conference.upi.edu/pages/abstract.php?id=c69dee78340ad7efda2427d1294a8071


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