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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Widya Meiyu
Fakultas Ekonomi dan Bisnis, Universitas Dharma Andalas
Economics, Econometrics & Finance

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Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Kepuasan Kerja Sebagai Variabel Mediasi pada Organisasi Perangkat Daerah Kota Padang Widya Meiyu; Indrayeni .
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v3i1.1884

Abstract

This study aims to analyze the influence of budget participation on managerial performance, with job satisfaction as a mediating variable, within the Regional Apparatus Organizations (OPD) of Padang City. The urgency of this research lies in the importance of official involvement in the planning process to enhance organizational effectiveness. Employing a quantitative approach through a survey method, data were collected from OPD employees involved in budgeting and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that budget participation has a positive and significant effect on job satisfaction but does not have a significant direct impact on managerial performance. A key finding reveals that job satisfaction fully mediates the relationship between budget participation and managerial performance. This indicates that budget participation will only effectively improve managerial performance if it succeeds in fostering job satisfaction among officials. This study implies that OPD leaders should encourage participatory budgeting practices and attend to employee psychological well-being as a strategic effort to enhance local government performance.
Co-Authors Indrayeni .