PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI DAN MOTIVASI KERJA SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Organisasi Perangkat Daerah (OPD) Kabupaten Kuantan Singingi)

Abstract

This study aims to determine the effect of budgetary participation on the performance of local government officials through organizational commitment and work motivation as moderating variables in the Kuantan Singingi Regency Regional Apparatus Organization (OPD).

This type of research is a causal research using a quantitative approach. The sample in this study was determined by purposive sampling technique, namely by considering certain criteria. The data of this study were obtained from questionnaire data (primary). Data analysis used simple linear regression analysis and interaction test or Moderated Regression Analysis (MRA). To test the hypothesis partially, the T test is used. SPSS ver 25 is a tool.

The results of the research and hypothesis testing show that partially the budgetary participation variable has a significant effect on the performance of local government officials with a significance value of 0.006 <0.05. Meanwhile, budgetary participation on the performance of local government officials cannot be moderated through organizational commitment with a significance value of 0.411> 0.05. The variable of budgeting participation on the performance of local government officials cannot be moderated through work motivation with a significance value of 0.829> 0.05.