Influence of Participation Budgeting to Performance of Local Government

Participation budgeting is the important issues to performance of local government. The purpose of this studies to know the influence of budget participation towards performance of local government. This research included some organizational contingency variable such as: budget emphasis, budget goal clarity, organizational culture and decentralization system these parameters can act as moderating factors that can strengthen or weaken the bond between budget participation and performance of local government. Sample of this research are 47 SKPD in Karawang District, with structural functionary who participate on forming budget. This research uses primary data derived from questionnaires. Then, data was processed and analyzed using SPSS 17 for windows program. The results show that budget participation has a significant positive effect toward performance of local government. Moreover, organizational culture and decentralization system has a significant positive effect as moderating variable of budget participation and performance of local government. Whereas budget emphasis and budget goal clarity can't moderate the bond between budget participation and performance of local government.