A Measurement of Budget Performance Which Is Influenced By Budget Participation, Work Motivation And Work Environment


  • Asyari Universitas Nasional Jakarta
  • Herry Krisnandi Universitas Nasional Jakarta
  • Olivia Yolanda Universitas Nasional Jakarta




Work Motivation, Work Environment, Budget Participation, Budget Performance


The aim of this research is to determine and analyze the factors that influence the dependent variable (Y), work motivation (X1) work environment (X2), and budget participation (X3) on budget performance (Y) at the DKI Jakarta Regional Revenue Service. The analytical method used was quantitative descriptive analysis with multiple linear regression. The results of the analysis using SPSS (Statistical Program and Services Solution) version 21 showed that from the results of the regression coefficient Y = 1,216+0.259X1 + 0.525X2 +0.154X3, it showed that each independent variable provided an influence on improving budget performance. The R Square value (Coefficient of Determination) is 0.464. Test results simultaneous (F test) show that together the independent variables have a significant effect on budget performance in the DKI Jakarta Regional Revenue Service. The results of the partial test (T-test) show that the independent variables, namely work motivation, work environment, and budget participation have a significant effect on budget performance.


Download data is not yet available.


Chong, V.K. dan Johnson, D. M. (2007). “Testing a Model of The Antecedents and Consequences of Budgetary Participation on Job Performance”. Accounting and Business Research., Vol. 37, No. 1, hal. 3-19.

Chong, V.K. dan K.M. Chong. (2002). “Budget Goal commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach”. Behavioral Research In Accounting, Vol. 14, hal. 67- 68.

Deddi Noerdiawan, et al. (2008). Government Accounting. Jakarta: Salemba Empat 2010. Public Sector Accounting. Edition 2. Jakarta: Salemba Empat

Dharmawan, I.M.Y. (2011). "The Influence of Compensation and Non-Physical Work Environment on the Discipline and Performance of Hotel Nikki Denpasar Employees" (thesis). Denpasar: Udayana University.

Febriana, T.N.M. and Indrawati Ayu Desi. (2013). The Influence of Motivation, Compensation, and Physical Work Environment on the Work Performance of Employees at The Niche Bali Hotel. Udayana University Management Journal, Vol 2: No.5.

Febby, Rahmadani. (2009). The Effect of Budget Participation on Managerial Performance with Leadership Style as a Moderating Variable. Thesis. Padang State University

Ghozali, Imam. (2016). Application of Multivariate Analysis with the SPSS Program. Semarang: Diponegoro University Publishing Agency.

HS Ginting. (2010). The Effect of Budget Participation and Clarity of Budget Targets on the Performance of Regional Apparatus. Thesis. University of Northern Sumatra

Indra Bastian. (2006). Akuntansi sektor publik suatu pengantar. Jakarta: Erlangga

Jermias, J. dan T. Setiawan. 2008. “The Moderating Effects of Hierarchy and Control Systems on the Relationship Between Budgetary Participation and Performance”. The International Journal of Accounting, Vol. 43, hal. 268-292.

Mahsun, M., (2006), Pengukuran Kinerja Sektor Publik, Yogyakarta: BPFE.

Mahmudi. (2007). Manajemen Kinerja Sektor Publik. Yogyakarta:Unit penerbit dan percetakan ilmu manajemen YKPN.

Mardiana, E., & Handayani, N. (2018). The Effect of Budget Participation on Budgetary Gaps by Moderating Organizational Commitment and Environmental Uncertainty. Journal of Accounting Science and Research, 7(11), 1–20.

Mahsun, Mohamad, Firma. S, dan Heribertus. (2006). Akuntansi Sektor Publik. Ed 1. Yogyakarta: BPFE-YOGYAKARTA

Mardiasmo. (2001). Otonomi dan Manajemen Keuangan Daerah. Yogyakarta: Andi Yogyakarta.

Mardiasmo. (2006). Perwujudan Transparansi dan Akuntabilitas Publik Melalui Akuntansi Sektor Publik: Suatu Sarana Good Governance. Jurnal Akuntansi Pemerintah, Vol. 2 No. 1, Hal.1-17.

Marin, G.S. and Sanchez, A.A. (2005). Managerial Compensation And Firm Performance The Moderating Role Of Firm Strategy As A Proxy Of Managerial Discretion. Management Research. Vol. 3: No. 2

Mowday, R., Steers, and Porter. (1979). The Measurement of Organizational Commitment. Journal of Vocational Behavior 14, pp: 224-235

Permana, O. T., Herwiyanti, E., & Mustika, I. W. (2017). The Influence of Budget Participation, Information Asymmetry, Budget Pressure and Organizational Commitment on Budget Gaps in the Banyumas Regency Government. Journal of Organization and Management, 13(2),142–153




How to Cite

Asyari, Krisnandi, H. ., & Yolanda, O. . (2023). A Measurement of Budget Performance Which Is Influenced By Budget Participation, Work Motivation And Work Environment. INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS), 3(3), 740–747. https://doi.org/10.59889/ijembis.v3i3.195

Most read articles by the same author(s)