Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Portofolio Investasi
Irene Jeanette Sumendap
Universitas Sam Ratulangi
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Partisipasi penyusunan anggaran dan kinerja pegawai: Peran moderasi motivasi kerja pada Universitas Sam Ratulangi Irene Jeanette Sumendap; Victorina Z. Tirayoh; Fanda D. P. Rundengan
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.487

Abstract

Employees with good performance can provide maximum contribution to an organization, while low performance may hinder the achievement of organizational goals. This study examines the effect of budgetary participation on employee performance at Sam Ratulangi University, and the moderating role of work motivation in that relationship, grounded in Goal Setting Theory. A quantitative survey approach was used. The population comprised all 357 employees of Sam Ratulangi University, and a sample of 35 employees directly involved in the budget preparation process at their respective work units was selected using purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS. The results show that (1) in Model I, budgetary participation alone has no significant effect on employee performance (t = 0.258; p = 0.798); and (2) in Model II, when work motivation and the interaction term were included in the model, budget participation, work motivation, and their interaction collectively had a significant effect on employee performance (F = 9.122; p < 0.001; Adjusted R² = 0.417), with the participation × motivation interaction term itself showing significance (p = 0.472). These findings indicate that budget participation is insufficient to enhance employee performance; nor is its effect amplified by the moderating influence of adequate work motivation levels.
Co-Authors Fanda D. P. Rundengan Victorina Z. Tirayoh