Pengaruh Publicness pada Hubungan Antara Partisipasi Pembuatan Anggaran dengan Kinerja Manajerial

Abstract

Research in the relationship between budgeting participation and managerial performance in Indonesia or abroad has shown inconsistent result. Beside that, In Indonesia, still little of researches touch the area of public sector, where if it done, it would support improving public services. With the background above, I try to replicate formerly researches about the relationship between budgeting participation and managerial performance on public and private sector organization in “Yogyakarta” and “Center of Java." This research also tries to look at if there is inducement of “publicness” to the relationship between budget participation and managerial performance. Using regression analysis, I can conclude that there is positive significant relationship between budget participation and managerial performance on two type organizations. Using the chow test, there is the inducement of “publicness” on that relationship. From the elasticity test, I can conclude that the relationship between budgeting participation and managerial performance in “Yogyakarta” and “Center of Java” is not elastic. Base on elasticity comparison, I can conclude that the relationship in private sector organization is more elastic than in public sector organization.

Keywords

• budgeting participation
• managerial performance
• “publicness”
• elasticity
• public sector organization