The effect of budgetary participation, difficulty level and organizational culture on the performance of government officials

Chia sẻ: Nguyễn Thảo | Ngày: | Loại File: PDF | Số trang:8

Thêm vào BST

Báo xấu

23
lượt xem 4
download

Download Vui lòng tải xuống để xem tài liệu đầy đủ

This study aims to determine the effect of budgeting participation, budget difficulty, and organizational culture on the performance of government officials.

Chủ đề:

Bình luận(0) Đăng nhập để gửi bình luận!

Lưu

Nội dung Text: The effect of budgetary participation, difficulty level and organizational culture on the performance of government officials

International Journal of Mechanical Engineering and Technology (IJMET) Volume 10, Issue 03, March 2019, pp. 1172-1179. Article ID: IJMET_10_03_119 Available online at http://www.iaeme.com/ijmet/issues.asp?JType=IJMET&VType=10&IType=3 ISSN Print: 0976-6340 and ISSN Online: 0976-6359 © IAEME Publication Scopus Indexed THE EFFECT OF BUDGETARY PARTICIPATION, DIFFICULTY LEVEL AND ORGANIZATIONAL CULTURE ON THE PERFORMANCE OF GOVERNMENT OFFICIALS Paulus Peka Hayon and Mohamad Ilham Accounting Department, Faculty of Economics and Business, Universitas Musamus, Merauke, Indonesia ABSTRACT The performance of government officials is a reflection of the progress of a region. The success of the performance of the regional government is interesting to note because the regional government is an extension of the central government that runs the government that has direct contact with the community in its area. This study aims to determine the effect of budgeting participation, budget difficulty, and organizational culture on the performance of government officials. This type of research is quantitative research. The population in this study was government officials in the Tanah Miring District of Merauke Regency. Sampling using the purpose sampling method that is sampling with certain considerations. The data in this study were processed using SPSS 21 tools. The results of this study indicate that participation in budgeting had a significant effect on the performance of government officials, while the level of difficulty of the budget and organizational culture did not affect the performance of government officials. Keywords: Budgeting participation, Budget difficulties, Organizational culture, Government official’s performance Cite this Article Paulus Peka Hayon and Mohamad Ilham, the Effect of Budgetary Participation, Difficulty Level and Organizational Culture on the Performance of Government Officials, International Journal of Mechanical Engineering and Technology, 10(3), 2019, pp. 1172-1178. http://www.iaeme.com/IJMET/issues.asp?JType=IJMET&VType=10&IType=3 1. INTRODUCTION The policy of regional autonomy is basically directed at encouraging increased capacity of local governments in providing services to the public more effectively and efficiently. The closeness of government organizations at the regional level is expected to be better able to accept the http://www.iaeme.com/IJMET/index.asp 1172 editor@iaeme.com
The Effect of Budgetary Participation, Difficulty Level and Organizational Culture on the Performance of Government Officials people's real aspirations about what services are needed. Therefore, it is hoped that there will be input obtained in the framework of development planning so that there is no gap between the government development plans, both programs and budgets and the real needs of the community (Silmilian, 2013). As a public sector organization, local governments are required to have a performance that is oriented to the interests of the community, and encourage the government to always be responsive to its environmental guidance, by striving to provide the best services in a transparent and quality manner and clear division of tasks to the government (Wulandari, 2013) . Improving the performance of the public sector in this case the local government apparatus is a comprehensive matter where the district and urban village as users of the budget will produce different levels of performance according to their abilities and sense of responsibility. According to Wahyudi (2005) in Wulandari (2013), argues that the performance of public sector organizations in this case local government apparatus is the end result (output) of organizations that are in accordance with organizational goals, transparent in accountability, efficient in accordance with the wishes of users of information services, vision and the organization's mission, quality, fair and organized using adequate facilities and infrastructure. In general, performance (performance) is an illustration of the level of achievement of the implementation of an activity / program / policy in realizing the goals, objectives, mission and vision of the organization contained in the planning strategy of an organization (Mashum, at.all, 2006). Performance is often also used to refer to the achievement or success rate of individuals and groups of individuals towards the achievement of targets that have been prepared previously with certain criteria and indicators. Without any goals or targets, then the achievements that are not obtained cannot be said to be performance because there is no benchmark for the achievements that have been made so that the targets and benchmarks of the expected outcomes are important in the performance appraisal process. According to Fahmi (2011), argues that one way to see the progress of a performance in one organization is to make an assessment of the organization. Assessments can be made to employees and managers. The grading system is used the method that is considered to be most appropriate to the form of the organization, because the misuse of the method will make the assessment made unable to give the intended answer. Maximum achievement of performance is influenced by various factors, including the involvement of the organization in budgeting, the extent to which the level of budgetary difficulties is structured and how the organization's culture in carrying out their respective duties and obligations, organizational commitment, accounting control, reporting systems and much more other factors. According to Mashun at.all (2006), argues that the budget is a statement about the estimated performance that will be achieved by an organization in a certain period expressed in monetary terms. In public sector organizations the budget is an instrument of accountability for the management of public funds and the implementation of programs financed with public money. Budgeting in public sector organizations is an important activity because it is related to the process of determining allocations and for each program and activity. In the process of public sector budgeting, it starts from the budget preparation stage, the budget ratification stage, and the budget implementation stage and the budget reporting and evaluation stages (Purwanugaha at.al, 2012). The current development regarding budgeting is done by approaching participation between superiors and subordinates. Budgeting with this participation allows negotiations between managers as superiors and employees as subordinates. Budgeting participation is a process where there is cooperation from all parties in making decisions related to the budget that influence the activities of the organization in the http://www.iaeme.com/IJMET/index.asp 1173 editor@iaeme.com
Paulus Peka Hayon and Mohamad Ilham future. Budgeting participation is a managerial approach that generally can improve managerial performance. According to Adianto (2008), states that over the past four decades budgetary participation and its influence on managerial performance have attracted the interest of several researchers to conduct further research (Argyris 1952, Milani 1975, Kenis 1979, Brownell 1981, Brownell and Mclnnes 1986, Indriantoro 1993, Supomo 1998, Ardianto, 2008). Many studies pay attention to the issue of budget participation, this is because participation is considered to have consequences for the attitudes and behavior of organizational members (Sinuraya 2009). Two reasons for this study are interesting because: 1) Participation is assessed as a managerial approach that can improve organizational performance, 2) various studies that examine the association between participation and outcome performance are conflicting (Bronell, 1981). The results of research conducted by Brownell (1982) and Brownell and McInness (1986) show that there is a positive and significant relationship between budgetary participation and the performance of the film manager (2013), with the results of the study finding that budgetary participation has a positive effect on apparatus performance government. In the budgeting process to produce a budget that is ready to be implemented so that it is not too difficult for budget users. Not too difficult which means here is that it can be reached in its implementation so that the prepared budget can be applied according to the budget and according to the calendar set. According to Budiati (2005), states that the budgeting process is relatively more difficult in uncertain environmental conditions because future events are difficult to predict. This is related to the behavior of managers. The results of Hopwood's (1972) study that manager behavior if judged based on the budget will have a negative impact, while Otley (1978) suggests that managerial behavior if judged based on the budget will have a positive impact. The public demand for government performance lately is increasingly felt. The government is required to provide services to the public that are timely, responsible and so on. The government has also tried to meet these public demands. But not one hundred percent of the public's demands have been fulfilled. This is thought to be influenced by organizational culture. Fahmi (2011), that culture is the work of human creativity that is produced and has been used as a part of the order of everyday life. A culture that is used and applied in life over a long period of time will influence the pattern of formation of a society, such as the habit of diligent work. This habit has an effect on the long term, namely the spirit of diligent work that must occur until old age, and vice versa. Organizational culture is a habit that has lasted a long time and is used and applied in the life of work activities as one of the drivers to improve the quality of work of employees and company managers. Mustikawati's research (1999) shows that the interaction of participation in budgeting with paternalistic culture has a significant influence on improving managerial performance. Based on the background of the problems described above, the researchers want to review how the influence of budgetary participation, the level of difficulty of the budget, organizational culture on the performance of the apparatus of the Tanah Miring District. Where currently the Tanah Miring District is a district with several villages divided into two groups, namely local villages and advanced villages. 2. METHODOLOGY This research is a quantitative research that examines the relationship of several independent variables on the dependent variable. The population in this study was the local government apparatus in this case the apparatus in the office of the Tanah Miring District of Merauke Regency. Sampling using the purpose sampling method that is sampling with certain considerations (Sugiyono, 2014). The samples in this study were district heads, district http://www.iaeme.com/IJMET/index.asp 1174 editor@iaeme.com
The Effect of Budgetary Participation, Difficulty Level and Organizational Culture on the Performance of Government Officials secretaries, district treasurers, and village officials (village heads, village treasurers, village secretaries) in the Tanah Miring District neighborhood, and all staff involved in the budgeting process. The type of data in this study are primary data obtained through questionnaires distributed with as many as 39 questionnaires. Data processed in this study using SPSS 21.0. The research model is as follows (Figure 1). Figure 1. Research model Research Hypothesis: H1: Budgeting participation (X1) has a significant positive effect on Government Apparatus Performance (Y). H2: The level of budget difficulties (X2) has a significant positive effect on Government Apparatus Performance (Y). H3: Organizational culture (X3) has a significant positive effect on the performance of government apparatus (Y). Variable measurement: X1: Participation in budgeting uses 5 indicators, namely, involvement of subordinates, opportunities given to subordinates, information provided, superiors involving subordinates, superiors asking for opinions of subordinates, contributions of subordinates. X2: The level of budget difficulties using indicators, namely problems in implementation, can be achieved, sincerity in achieving them, expertise and knowledge. X3: Organizational culture is measured using 4 indicators, namely compliance with regulations, clarity of purpose, work is private property and nepotism. Y: The performance of government officials is measured using indicators on this variable, namely planning, investigation, coordination, evaluation, supervision, staff selection and representation. 4. RESULTS 4.1. Data Quality Test Before the data is processed, the data quality test is done first, the data quality test in this study uses validity test and reliability test. a. Validity test A questionnaire is said to be valid if the question in the questionnaire is able to reveal what will be measured by the questionnaire (Ghozali, 2011). Testing this validity uses the Pearson correlation approach. If the correlation between scores of each question with a total score has a significant level below 0.05 then the question item is said to be valid, and vice versa. Based on the results of data processing, it is known that all items in this study were declared valid. b. Reliability test http://www.iaeme.com/IJMET/index.asp 1175 editor@iaeme.com
Paulus Peka Hayon and Mohamad Ilham According to Ghozali (2011) Reliability test is a tool to measure a questionnaire which is an indicator of a variable or construct. A questionnaire is said to be reliable or reliable if the respondent's answers are consistently stable over time. To test this reliability produces a cronbach alpha value. A variable is said to be reliable if it gives an alpha cronbach value> 0.69. Based on the results of data processing, it is known that all variables in this study are declared reliable. 4.2. Regression Analysis Results After testing the quality of the data regression analysis was carried out. The results of the regression analysis in this study are presented in the following table 1. The results of multiple regression analysis obtained from the results of calculations through SPSS can be seen in Table 1. From the table we can see that the constant value is 8,333, the regression coefficient value X1 is 0,816, X2 regression coefficient value is -0,201 and X3 regression coefficient of 0.023 so that the equation is obtained: Y= 8.833+ 0.816X1 +-0.201X2 +0.023X3 Table 1. Multiple Regression Analysis Coefficientsa Standardized Unstandardized Coefficients Model Coefficients t Sig. B Std. Error Beta (Constant) 8.833 3.606 2.450 .019 X1 .816 .186 .773 4.387 .000 1 X2 -.201 .257 -.116 -.780 .440 X3 .023 .094 .037 .247 .806 From the above equation it is known that the constant value is 8,833, which means that when budgetary participation, budget difficulty, and organizational culture are zero, the performance value of the government apparatus is 8,833. Table 2. Summary of Hypothesis Testing Results Hypothesis Coefficient t-count Sig. Remark H1 : X1 → Y 0,816 4,387 0,000 Significant positive H2 : X2 → Y -0,201 -0,780 0,440 Not Significant negative H3 : X3 → Y 0,023 0,247 0,806 Not Significant positive 5. DISCUSSION 5.1. Effects of Budgetary Participation The results of data analysis are known that t-count obtained for 4.387 greater than the value of t-table with a significant level of 0.000, where this value is smaller than the significant level of 5%. In accordance with the basis of decision making, it can be concluded that partially participation in budgeting has a significant effect on the performance of government officials or in other words that the first hypothesis is accepted. http://www.iaeme.com/IJMET/index.asp 1176 editor@iaeme.com
The Effect of Budgetary Participation, Difficulty Level and Organizational Culture on the Performance of Government Officials Development in all fields in an area requires a budget. The budget is prepared and determined and then carried out in accordance with the stipulated budget. In order for the budget to be implemented, in the preparation of the budget it is expected that the involvement of all parties both from the government and the community. Leadership needs to accommodate all opinions before the budget is set. The results showed that participation in budgeting had a positive and significant effect on the performance of government officials. The meaning of apparatus performance could be increased if budgeting involved all parties. All parties in this case were leaders (district), village heads and staff involved in the budgeting process. . The leadership and staff together compile a budget for all work programs that will be carried out in the short and long term. These findings are in line with some of the previous researchers namely Brownell (1982) and Brownell and McInness (1986), Adrianto (2008), they also found that participation in budgeting had a positive and significant relationship with the performance of managers. 5.2. Effect of Level of Budget Difficulties The results of data analysis are known that t-count obtained at -0, 780 smaller than the value of t-table with a significant level of 0.440 where this value is greater than the significant level of 5%. In accordance with the basis of decision making, it can be concluded that partially the level of budget difficulties does not affect the performance of government officials or in other words that the second hypothesis is rejected. The successful implementation of the budget depends on the situation in which someone is carrying out their duties. The level of budget difficulties does not affect performance depending on the behavior of the budget implementers. Even though the budget prepared was difficult to implement but there was an intention from someone to really want to implement it, it could be carried out successfully, otherwise the budget was not difficult but there was no intention to implement it, it was impossible to succeed. This is consistent with what Budiati (2006) stated that the budgeting process is relatively more difficult in uncertain environmental conditions because future events are difficult to predict. The results of this study support the research conducted by Kurrohman (2005) which states that the level of budgetary difficulties does not affect employee performance. 5.3. Effect of Organizational Culture The results of data analysis are known that t-count obtained at -0.297 is smaller than the value of t-table with a significant level of 0.806, where this value is greater than the significant level of 5%. In accordance with the basis of decision making, it can be concluded that partially the organizational culture does not affect the performance of government officials or in other words that the third hypothesis is rejected. The results of this study indicate that organizational culture with the performance of government apparatus has no effect. This illustrates that in determining the success of achievement or achievement of the most important performance is their involvement in budgeting so that the budget can be implemented successfully. With their involvement in budgeting, they feel valued so that habits that are not good in the past and organizational culture as a collection of values and norms are automatically abandoned. These findings are not in line with the findings of previous research conducted by researchers Mustikawati (1999), Supomo (1998) which states that organizational culture does not affect performance. 6. CONCLUSION http://www.iaeme.com/IJMET/index.asp 1177 editor@iaeme.com
Paulus Peka Hayon and Mohamad Ilham Based on the results of this study it can be concluded that (1) the participation of government officials in budgeting has a positive and significant influence on the performance of government officials because performance can be achieved with the involvement of all elements of the government. (2) The level of budget difficulties does not affect the performance of government officials. (3) Organizational culture does not influence the success of the objectives or performance of government officials. The advice that can be given from the results of this study is that district and village officials always continue to actively participate in carrying out their functions in government, including playing an active role in budgeting. REFERENCES [1] Adrianto Yogi. 2008. Analisis Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Kepuasan Kerja, Job Relevant Information Dan Kepuasan Kerja Sebagai Variabel Moderating (Studi Empiris Pada Rumah Sakit Swasta di Wilayah Kota Semarang). Tesis. Program Studi Magister Sains Akuntansi. Universitas Diponegoro Semarang. [2] Brownell, and McInness. 1986. Budgetary Participation, Motivation, and Managerial Performance. The Accounting Review, Vol. 61; 587-600. [3] Brownell. 1981. Participation in Budgeting, Locus of Control and Organizational Effectiveness. The Accounting Review, Vol 56, Oktober; 844-860. [4] Budiadi Setyo Dan Wuryani Eni.2005. Pengaruh Moderasi Ketidakpastian Tugas Terhadap Hubungan Antara Karateristik Sasaran Penganggaran Dengan Kinerja Manajerial. Simposium Riset Ekonomi II Surabaya, 23-24 November. [5] Elisabeth Lia Riani Kore, Funnisia Lamalewa, Ari Mulyaningsih, 2018. The Influence of Promotion, Trust, and Convenience to Online Purchase Decisions, International Journal of Mechanical Engineering and Technology 9(10), pp.77–83. [6] Fahmi Irham.2011.Manajemen Kinerja, Teori dan Aplikasi. Alfabeta,Cv.Cetakan Kedua.Bandung. [7] Fenty Yoseph Manuhuttu and Suroto, 2018. the Effect of Raw Material Costs and Labor Costs on Products in Wooden Furniture Enterprises in Merauke District, International Journal of Civil Engineering and Technology, 9(12), pp. 1044–1052 [8] Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan SPSS. Cetakan keempat.Badan Penerbit Universitas Diponegoro. Semarang. [9] Hopwood, Anthony G. 1972. “An Empirical Study the Role of Accounting Data in Performance Evaluation”. Empirical Research in Accounting: Selected Studies. Suplemen to Journal of Accounting Research, pp. 156-182. [10] Kenis, I. 1979. The Effect of Budgetary Goal Characteristic on Managerial Atti-tude and Performance. The Accounting Review, Vol 54, No.4, October; 707-721. Kinerja Manajerial Aparatur Pemerintah Dengan Motivasi Kerja Dan Internal Locus Of Control Sebagai Variabel Moderating (Studi Empiris Pada SKPD Pemerintah Daerah Kota Padang).Jurnal. Fakultas Ekonomi Universitas Negeri Padang. [11] Kurrohman, Taufik. (2005). Pengaruh Karakteristik Sistem Anggaran Prestasi Kerja Karyawan: Studi Pada PT. PLN (Persero) Area Jaringan Pelayanan Ex-Kariseidenan Besukui. Dokumen Publikasi. Program Stud Akuntansi Fakultas Ekonomi Jember. [12] Mashun Moh., Sulistiyowati, dan Purwanugraha, Andre Heribertus. 2012. Akuntansi Sektor Publik. Edisi Ketiga. Yogyakarta: BPFE. [13] Mashun Mohamad, Sulistiyowati dan Purwanugraha Andre Heribertus. 2006. Akuntansi Sektor Publik. Edisi Pertama.BPFE.Yogyakarta. [14] Milani, L. 1975. The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attiudes: a Field Study. The Accounting Review, April; 274- 284. [15] Mustikawati, Reny. 1999. Pengaruh Locus Of Control dan Budaya Paternalistik Terhadap Keefektifan Penganggaran Partisipatif dalam Meningkatakan Kinerja manajerial. Jurnal Bisnis dan Akuntansi. Vol. 1. No.2.Agustus 1999. http://www.iaeme.com/IJMET/index.asp 1178 editor@iaeme.com
The Effect of Budgetary Participation, Difficulty Level and Organizational Culture on the Performance of Government Officials [16] Silmilian. 2013 Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Aparatur Pemerintah Dengan Motivasi Kerja Dan Internal Locus Of Control Sebagai Variabel Moderating (Studi Empiris Pada SKPD Pemerintah Daerah Kota Padang), Jurnal. Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang [17] Sinuraya Candra.2009. Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajer: Peran Kecukupan Anggaran dan Job-Relevant Information sebagai Variabel Intervening. Jurnal. Fakultas Ekonomi Jurusan Akuntansi Univ.Kristen Maranatha. [18] Sugiyono.2014. Metode Penelitian Kuantitatif Kualitatif dan R & D. Alfabeta Bandung. [19] Waterhouse, J. H., P. Tiessen. 1978. “A Contigency Framework for Management Accounting Systems Research”. Accounting, Organization, and Society. No. 1. pp. 65-76. [20] Wulandari Nivo.2013. Pengaruh Partisipasi Anggaran Dan Komitmen Organisasi Terhadap Kinerja Aparat Pemerintah (Studi Empiris Pda Satuan Kerja Perangkat Daerah Kota Padang. Jurnal. Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang. http://www.iaeme.com/IJMET/index.asp 1179 editor@iaeme.com