Influence on local government performance : budget participatory, budget control and organizational structure working procedures of dysfunctional behavior

Abstract

Purpose - The purpose of this paper was to investigate the influence of budgetary participation, reliance on accounting performance measures, standard operating procedure of local government toward dysfunctional behavior, examines dysfunctional behavior to local government performance. Design/methodology/approach - The research method used was the population of local government in Bandar Lampung. Sampling technique was using nonprobability, with purposive sampling method. Tool using regression analysis using F test and t test with AMOS ver.22.00. The paper ends with a set of hypotheses requiring further research. Findings - The paper finds that budgetary participation and standard operating procedure simultaneously effect on dysfunctional behavior of local government in Bandar Lampung. Reliance on accounting performance measures partially negative significant effect on dysfunctional behavior of local government in Bandar Lampung. Variable dysfunctional behavior has a positive effect on local government performance in Bandar Lampung. Originality/value - This paper provides influence of influence of budgetary participation, reliance on accounting performance measures, standard operating procedure of local government toward dysfunctional behavior, examines dysfunctional behavior to local government performance in Bandar Lampung, Indonesia.