The Influence of Organisational Culture and Participation in Budgeting on the Performance of Local Government Officials in Selayar Islands Regency

Authors

  • Sri Wulandari Universitas Muhammadiyah Makassar
  • Abdul Khaliq Universitas Muhammadiyah Makassar
  • Nurhidayah Universitas Muhammadiyah Makassar

DOI:

https://doi.org/10.31850/economos.v9i2.4341

Keywords:

Organizational Culture, Budget Preparation Participation, Local Government Apparatus Performance

Abstract

This study aims to examine the influence of organizational culture and budget participation on the performance of local government officials in Selayar Islands Regency. This study uses an associative quantitative approach. The study population was level II, III, and IV officials with a sample of 40 respondents determined using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression tested using SPSS. The results show that organizational culture and budget participation have a positive and significant influence. This finding confirms that strengthening work culture and increasing apparatus involvement can improve effectiveness, responsibility, and accountability in local government performance.

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Published

2026-08-31