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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat AFRE Accounting Financial Review Jurnal Abdi Insani Journal of Economic, Public, and Accounting (JEPA) MANDAR: Management Development and Applied Research Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan AKUNSIKA: Jurnal Akuntansi dan Keuangan JAKPI Amkop Management Accounting Review (AMAR)
Amirullah, Sufyan
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Journal : AFRE Accounting Financial Review

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Participation in Budgeting, Public Accountability, and Performance: Does Internal Oversight Matter? Syahadat, Edy Fitriawan; Amirullah, Sufyan; Ansari, Muhammad Ihsan
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12460

Abstract

This research seeks to examine the effect of participation in budgeting, public accountability on the managerial performance by taking into consideration the moderating effect of internal oversight. We employed 84 respondents of go-vernmental officer in Majene of West Sulawesi. Research variables composed of participation in budgeting, public accountability, and managerial perfor-mance. The hypothesis testing used moderated regression analysis with inter-nal supervision serving as a moderating variable. The results of this research found that participation in budgeting and public accountability are positively associated with managerial performance. These indicate that the level of increase of managerial performance in local government has been determined by participation in budgeting and public accountability. Meanwhile, internal oversight has been found to moderate the effect of participation in budgeting and accountability on managerial performance. It reveals that internal over-sight in governmental sector can strengthen the participation budgeting and public accountability in leading into the increase of managerial performance.DOI: https://doi.org/10.26905/afr.v7i2.12460
Co-Authors Ahmad Mansur Akbar Akbar Amalia Edy, Sri Asnidar Asnidar Asnidar Bahrul Ulum Ilham, Bahrul Ulum Faisalrahmat, Muh. Fatimah Mus, Sari Fitriawan Syahadat, Edy Harun Ichsan, Hisyam Ihsan Ansari, Muhammad Indayani JUMARDI K, Ahmad mahanani, Agni Ayudha Mansur AM, Ahmad Muh. Irfan Yusuf Muhammad Yusran Mus, Sari Fatimah Musyrifah Musyrifah, Musyrifah Novitasari, Eni Nuraeni M Rahman, Nur Adifa Saal, Asmawati Sari Fatimah Mus Sitti Hadijah, Sitti Sri Amalia Edy Syahadat, Edy Fitriawan Yusuf Y.S, Muhammad Zulfadhli Lutfi A. Lopa