SELF-EFFICACY AND WORK MOTIVATION IN MEDIATING THE EFFECT OF BUDGET PARTICIPATION ON THE PERFORMANCE

This study aims to analyze the role of self-efficacy and work motivation in mediating the effect of budget participation on the performance of Civil Servants (ASN) at the Gorontalo Provincial Government. The phenomenon of budget realization piling up at the end of the period and the orientation toward the formality of absorption indicates that budget participation has not yet effectively driven performance. Using a quantitative survey approach, data were collected from ASN involved in budget preparation through the purposive sampling technique. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) using WarpPLS 7.0. The results prove that budget participation has a positive and significant effect on ASN performance. The mediation test shows that self-efficacy is proven to fully mediate (full mediation) the effect of budget participation on performance. In contrast, work motivation is not proven to act as a mediating variable. These findings confirm that ASN involvement in budget preparation will only have a real impact on performance if it succeeds in building employees' belief in their technical and psychological capacity (self-efficacy).