Title:
THE EFFECT OF PARTICIPATION IN BUDGETING, COMPETENCY AND ORGANIZATIONAL COMMITMENT ON BUDGET PERFORMANCE (Study on Govermental Working Unit (SKPK) of Aceh Singkil Regency, Province of Aceh, Indonesia)

Authors:
Dwi Sumi Rahayu, Ridwan Ibrahim and Mulia Saputra

Abstract:
This study aims to examine the effect of participation in budgeting, competency and organizational commitment both simultenously and particially on the budget performance of the SKPK of Aceh Singkil Regency. The research population in this study are 46 SKPKs in the district of which consist of the Head of SKPK, Treasurers, and Head of Planning. The research employed primary data that obtained from questionnaires distributed from respondents. While the research data technique was carried out by using documentation technique, the analytical method used is Multiple Linear Regression Analysis. The results indicated that the participation in budgeting, competency and organizational commitment have a significant effect on the budget performance of SKPK in the Regency both simultenously and particially.