Budgetary Participation and Managerial Performance: The Moderating Roles of Organizational Commitment and Motivation (Evidence from Sambas Regency Government Offices)

Harni Indriani; Toto Rusmanto

doi:10.59261/inkubis.v8i4.513

Authors

Harni Indriani Universitas Bina Nusantara
Toto Rusmanto Universitas Bina Nusantara

DOI:

https://doi.org/10.59261/inkubis.v8i4.513

Keywords:

Budget Participation, Managerial Performance, Motivation, Organizational Commitment, Public Sector

Abstract

Background: In public organizations, budgeting is expected to reinforce transparent, accountable, and performance-oriented governance. However, previous empirical findings remain inconclusive regarding whether employee participation in budget preparation is associated with stronger managerial performance.

Objective: This study assesses the relationship between budgetary participation and managerial performance and examines whether organizational commitment and motivation moderate that relationship among employees of government agencies in Sambas Regency.

Methods: The study employed an explanatory cross-sectional survey and included all 205 employees in the defined population through total sampling. Data collected through questionnaires, with documentation and observation serving as supporting data sources, were analyzed using Moderated Regression Analysis (MRA) in IBM SPSS Statistics 27 following validity, reliability, and classical assumption tests.

Results: Budgetary participation was not significantly associated with managerial performance (p = 0.884). Organizational commitment was a significant predictor (p = 0.001), whereas motivation was not significant as a direct predictor (p = 0.093). The Budgetary Participation × Organizational Commitment interaction was not significant (p = 0.157), whereas the Budgetary Participation × Motivation interaction was significant at p = 0.050. The regression model explained 58.8% of the variance in managerial performance.

Conclusion: The findings suggest that budgetary participation, when considered alone, does not sufficiently explain managerial performance because its contribution depends on behavioral and organizational circumstances. Motivation strengthens the relationship between budgetary participation and managerial performance, whereas organizational commitment contributes directly to managerial performance without significantly moderating the effect of budgetary participation.

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