The Effect of Budgetary Participation and Responsibility Accounting on Managerial Performance in Regional Government Organizations

Irma Suryani (Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian)
Fefti Yulian Mela (Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian)
Nofrianty (Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian)

International Journal of Economic and Tourism Research
Vol. 2 No. 3 (2026): October 2026

This study aims to analyze the effect of budgetary participation and responsibility accounting on managerial performance in regional government organizations (OPD) of Rokan Hulu Regency. The population used in this study consisted of the regional government organizations of Rokan Hulu Regency. The sampling method applied was purposive sampling, and the research data were obtained from primary questionnaires. This study employed a quantitative approach. Data analysis was conducted using multiple linear regression with hypothesis testing through the t-test and F-test, with the assistance of SPSS. The results show that, partially, budgetary participation does not have a significant effect on managerial performance, whereas responsibility accounting partially has a significant effect on managerial performance; simultaneously, budgetary participation and responsibility accounting have a significant effect on managerial performance.