This study aims to determine the influence of budget participation and intern control through social capital as moderating variable towards the managerial performance of Asosiasi Pedagang Pasar Seluruh Indonesia (APPSI) which located in four traditional market type A in Bantul Regency namely APPSI Pasar Bantul, APPSI Pasar Imogiri, APPSI Pasar Piyungan, dan APPSI Pasar Niten. The result of this study is expected to contribute to informal organizations in the event of maximizing the activities of budget participation and intern control to be able to create a better managerial performance by applying social capital that has a decisive role in the process of institutional development. The data used in this study is primary data collected from 100 respondents who are the administrator of the APPSI in each market who have a direct role and essential responsibility to the organization. Data collection in this study using questionnaires and purposive sampling was chosen as the sampling method. This study uses multiple linear regression and interaction testing or Moderated Regression Analysis (MRA) as the analysis model, which is processed using the SPSS software application. The result of this study indicates that budget participation positively influenced organizational performance. Meanwhile, intern control does not affect organizational performance. Besides, social capital as the moderating variable significantly strengthens the positive effect of budget participation towards managerial performance. Meanwhile, social capital, as a moderating variable, does not enhance the positive influence of intern control on managerial performance.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2025 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.