Work

Self-efficacy and Work Motivation in Mediating the Effect of Budget Participation on the Performance

Year: 2026

Type: article

Abstract: This study aims to analyze the role of self-efficacy and work motivation in mediating the effect of budget participation on the performance of Civil Servants (ASN) at the Gorontalo Provincial Government. The phenomenon of budget realization piling up at the end of the period and the orientation toward the formality of absorption indicates that budget participation has not yet effectively driven performance. Using a quantitative survey approach, data were collected from ASN involved in budget preparation through the purposive sampling technique. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) using WarpPLS 7.0. The results prove that budget participation has a positive and significant effect on ASN performance. The mediation test shows that self-efficacy is proven to fully mediate (full mediation) the effect of budget participation on performance. In contrast, work motivation is not proven to act as a mediating variable. These findings confirm that ASN involvement in budget preparation will only have a real impact on performance if it succeeds in building employees' belief in their technical and psychological capacity (self-efficacy).

Source: Multidisciplinary Indonesian Center Journal

DOI: 10.62567/micjo.v3i4.3277

Authors: Ikhlas Ul Aqmal, Hendra Pratama Danial, Putri Jesica Aulia Haq, Sunaialuna Lihu

Institution: State University of Gorontalo

Language: English

Topic: Accounting and Organizational Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W7225635279

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