The Effect of Organizational Commitment, Budget Goal Clarity, and Budgetary Participation on Managerial Performance: A Study of Regional Government Organizations in Jambi City

Putri Sabela Apriliyani; Ilham Wahyudi; Riski Hernando

doi:10.63922/ijebir.v5i06.6901

Putri Sabela Apriliyani Accounting Study Program, Faculty of Economics and Business, Jambi University
Ilham Wahyudi Accounting Study Program, Faculty of Economics and Business, Jambi University
Riski Hernando Accounting Study Program, Faculty of Economics and Business, Jambi University

DOI: https://doi.org/10.63922/ijebir.v5i06.6901

Keywords: Managerial Performance, Organizational Commitment, Budget Goal Clarity, Budgetary Participation.

Abstract

This study aims to examine the effect of organizational commitment, budget goal clarity, and budgetary participation on managerial performance. This study was conducted among Regional Government Organizations (OPDs), specifically government agencies and departments in Jambi City. The study employed a purposive sampling method based on three predetermined criteria. The population consisted of structural officials at Echelon II, Echelon III, and Echelon IV levels, with a total of 72 respondents. This study employed a quantitative research approach. Primary data were collected through questionnaires and used as the main source of research data. Multiple linear regression analysis using SPSS version 26 was employed to analyze the data. Hypothesis testing was conducted using the t-test to examine the partial effects of each independent variable and the F-test to examine their simultaneous effect. The results indicate that organizational commitment, budget goal clarity, and budgetary participation simultaneously have a significant effect on managerial performance in the Regional Government Organizations of Jambi City. Partially, organizational commitment does not have a significant effect on managerial performance. Meanwhile, budget goal clarity and budgetary participation have a significant effect on managerial performance in the Regional Government Organizations of Jambi City.

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