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Improving budget participation and managerial performance: the role of public accountability

Year: 2025

Type: article

Abstract: This study examines the effect of budget participation on managerial performance in the Regional Finance Service of Central Mamuju Regency, with public accountability as a mediating variable. The population consists of 90 employees of the Regional Financial, Revenue, and Asset Management Agency of Central Mamuju Regency, including 23 civil servants and 67 contract employees. Using a census (saturated) sampling technique, all 90 employees were included as respondents. Data were analyzed using the SEM-PLS method. The findings reveal that budget participation has a positive and significant effect on managerial performance. In addition, budget participation positively and significantly influences public accountability. Public accountability, in turn, has a positive and significant effect on managerial performance. Finally, the results indicate that budget participation positively and significantly affects managerial performance indirectly through the mediating role of public accountability.

Source: Jurnal Inovasi Ekonomi

DOI: 10.22219/jiko.v9i02.32992

Authors: La Ode Sumail, Muhammad Irfai Sohilauw, Yana Fajriah, Ince Masyita Syahrul

Institution: Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya

Language: English

Topic: Accounting and Organizational Management

Subfield: Management Information Systems

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4414309113

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