Journal of Accounting Research, Organization and Economics (JAROE)
Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021

Self-Efficacy, Work Motivation, Budgetary Participation, Budget Targets, Accountability and Managerial Performance: Evidence from Aceh, Indonesia

Maya Maulida (Universitas Syiah Kuala)
Darwanis Darwanis (Universitas Syiah Kuala)
Yossi Diantimala (Universitas Syiah Kuala)



Article Info

Publish Date
01 Aug 2021

Abstract

Objective– This study aims to analyze the role of self-efficacy and work motivation on the relationship between budgetary participation, clarity of budget targets, and accountability with managerial performance in regional work unit in Aceh province, Indonesia.  Design/methodology– The population in this study was all regional work units in Aceh Province while the samples were drawn from all regional work units of Pidie Regency, Pidie Jaya Regency, and Bireun City which has a total of 147 regional work units. The number of respondents in this study was 441 obtained from the sample of each regional work units which consist of 3 respondents.  Results –The results showed that budgetary participation, clarity of budget targets, accountability, self-efficacy, and work motivation had an effect on managerial performance in regional work units in Aceh province. Meanwhile self-efficacy moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance and work motivation moderated the influence of budgetary participation, clarity of budget targets, and accountability on managerial performance in regional work units in Aceh province. 

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Journal Info

Abbrev

JAROE

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope of JAROE covers business and economics related fields. It receives and publishes conceptual, research, and review papers in business and economics related fields. It aims to be a highly reputable journal which publish high quality articles. Subject areas suitable for publication in JAROE ...