Impact of budget participation and leadership style on managerial performance with organizational commitment as intervening variable

This study aims to scrutinize the impact of the independent variables, i.e., budget participation and leadership style, on managerial performance mediated by organizational commitment. For this reason, the quantitative research approach was utilized to examine the hypotheses, and such an approach is...

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Bibliographic Details
Published in:Cogent business & management 2023-12, Vol.10 (1), p.1-25
Main Authors: Riyadh, Hosam Alden, Nugraheni, Fadhlilah Rahmaningtyas, Ahmed, Mohammed Ghanim
Format: Article
Language:English
Subjects:
Accounting
budget participation
Budgeting
Budgets
Corporate governance
Employees
Intervening variables
leadership style
Management styles
Managers
organizational commitment
Public housing
Public services
public works and public housing office
Strategic management
Subordinates
Success
tax service office managerial performance
Tax services
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Summary:This study aims to scrutinize the impact of the independent variables, i.e., budget participation and leadership style, on managerial performance mediated by organizational commitment. For this reason, the quantitative research approach was utilized to examine the hypotheses, and such an approach is considered appropriate for this study. This study adopted to cover the field side by using the questionnaires; thus, the total population was 42 people with a saturated sample, which means that all population members were involved as research samples, and the analysis of the data employed statistical tests and the coefficient of determination and path analysis. In brief, the findings revealed that budget participation had a positive but not significant effect on managerial performance at the Public Works and Public Housing Office of Wonogiri Regency, and Tax Service Office, Wonogiri Regency, Indonesia. Thus, the variable of leadership style had a positive and significant effect on managerial performance. Besides, the organizational commitment had a positive but not significant effect on managerial performance. Furthermore, organizational commitment did not mediate the significance of the effect of budgetary participation and leadership style on managerial performance. In addition, leadership style is the dominant factor influencing managerial performance and is explained by budget participation and leadership style with intervening organizational commitment.
ISSN:2331-1975
2331-1975
DOI:10.1080/23311975.2023.2175440