EFIKASI DIRI DALAM MEMEDIASI PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA

Ikhlas Ul Aqmal, Hendra Pratama Danial, Aurelia Revalina Anwar, Putri Jesica Aulia Haq

Abstract


The purpose of this study was to determine the impact of self-efficacy in mediating the influence of budget participation on performance in the Gorontalo Provincial Government. Data were analyzed using SEM-PLS assisted by WarpPLS software. SEM-PLS allows testing the direct effect of budget participation on performance and the indirect effect between budget participation and performance through self-efficacy. The findings of this study indicate that self-efficacy partially mediates the effect of budget participation on performance. A limitation of this study is the use of questionnaires to obtain primary data, which relies on respondents' perceptions and, therefore, may contain subjective factors. A second limitation is the generalizability of the sample.


Keywords


efikasi diri; partisipasi anggaran; kinerja; pemprov; WarpPLS

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DOI: https://doi.org/10.37479/jkeb.v18i2.36588

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