Research Article
Effect of Budgeting Models and Characteristics Local Government on Local Government Performance with Leadership Style as A Variable Moderating (Studies in Regency/City Governments in Central Java and DIY)
@INPROCEEDINGS{10.4108/eai.14-8-2024.2351627, author={Eko Hariyanto}, title={Effect of Budgeting Models and Characteristics Local Government on Local Government Performance with Leadership Style as A Variable Moderating (Studies in Regency/City Governments in Central Java and DIY)}, proceedings={Proceedings of the 4th International Conference on Business, Accounting, and Economics, ICBAE 2024, 14-15 August 2024, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2024}, month={11}, keywords={budgeting model leadership style regional government characteristic local government performance}, doi={10.4108/eai.14-8-2024.2351627} }- Eko Hariyanto
Year: 2024
Effect of Budgeting Models and Characteristics Local Government on Local Government Performance with Leadership Style as A Variable Moderating (Studies in Regency/City Governments in Central Java and DIY)
ICBAE
EAI
DOI: 10.4108/eai.14-8-2024.2351627
Abstract
This research aims to empirically prove whether the budgeting model and regional government characteristics influence regional government performance. Apart from that, the study also aims to analyze whether leadership style can moderate this relationship. The samples are taken from the district or city governments in Central Java and DIY Provinces. There were 41 regional governments with 5 respondents from each regional government, so there were 205 respondents. The sampling model was based on purposive sampling. The results found that in the leadership style budgeting model, regional government characteristics influence regional government performance. All regional government characteristics including regional government size, dependence on central funds, regional government wealth, and capital expenditure influence regional government performance positively. Meanwhile, leadership style does not moderate all variables on local government performance.
