Improving budget participation and managerial performance: the role of public accountability

This study examines the effect of budget participation on managerial performance in the Regional Finance Service of Central Mamuju Regency, with public accountability as a mediating variable. The population consists of 90 employees of the Regional Financial, Revenue, and Asset Management Agency of Central Mamuju Regency, including 23 civil servants and 67 contract employees. Using a census (saturated) sampling technique, all 90 employees were included as respondents. Data were analyzed using the SEM-PLS method. The findings reveal that budget participation has a positive and significant effect on managerial performance. In addition, budget participation positively and significantly influences public accountability. Public accountability, in turn, has a positive and significant effect on managerial performance. Finally, the results indicate that budget participation positively and significantly affects managerial performance indirectly through the mediating role of public accountability.