Jurnal Riset Akuntansi Kontemporer
Vol 15 No 1 (2023): April Edition

THE EFFECT OF BUDGETING PARTICIPATION AND ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF LOCAL GOVERNMENT INSTITUTIONS

Elvira Zeyn (Universitas Pasundan, Indonesia)
Nia Nuraeni (Universitas Pasundan, Indonesia)



Article Info

Publish Date
03 Apr 2023

Abstract

The study aims at determining the effect of budgetary participation and organizational commitment on the performance of local government institutions in Subang District SKPD. The sampling technique used was a survey method with a descriptive and verification approach with a type of questionnaire distributed to 27 SKPD in Subang Regency. Participation in budgeting had a significant effect on the performance of local government institutions while organizational commitment also had a significant effect on the performance of local government institutions in the SKPD of Subang Regency Government.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...