The performance of local government apparatus is a measure of the success of public servants in Indonesia. Therefore, many researches that focuses on the performance of government agencies (apparatus) is still very interesting and continues to be carried out. The performance of the local government apparatus is the quality and quantity of the work of the local government apparatus in managing and carrying out their duties properly and responsibly in accordance with the principles of good and accountable governance [1]. Government performance is everything related to the activities carried out by government organizations to fulfill their duties and obligations. Improved performance can be measured or assessed, the existence of performance measurement shows that performance measures are designed to measure the level of goals that have been achieved, community satisfaction, service performance and for comparisons between agencies [2].

The guidelines for the performance of local government apparatus refer to the mandatory performance appraisal provisions to be published in relation to PP. 8 of 2006 concerning Financial Reporting and Performance of Government Agencies. Performance appraisal is reported in the Government Agency Performance Report (LKj.IP). LKj.IP is a document that contains a description of the performance accountability of government agencies that is compiled and submitted systemically and institutionally, as a tool to assess the performance of officials in carrying out their duties [3].

The relationship between the local government and the community is like the relationship between principal and agent in agency theory, namely the principal orders the agent to perform a service to achieve the principal's goal. Agency theory explains the influence of a policy on performance in an organization, in this study the intended policy is a policy regarding the participation of budgeting and incentives from the principal on the agent's performance [4]. In addition, agency theory will also explain how the influence of internal control on the performance of agents. In this study the principal is the central government while the agent is the local government, however, the implementation still takes into account that the agency theory is not in the capacity to explain profit-oriented business relationships. In the scope of government accounting, the relationship between the regional government and the community is that which serves and is served for the public interest. In each period the performance of the local government can be measured by the amount of the budget for activities and programs that can be realized [5]. Therefore, every period the regional government makes a budget. Its implementation can use the principle of budgeting. This budgeting participation is an effort to invite and bring together all interests so that they are in the same direction and then made into a realistic program to be implemented and then budgeted for its implementation. Budgeting participation will invite all activity centers or responsibility centers to joint formulate activities that are considered important to be carried out. The positive impact of budgeting participation is the involvement of interested parties in the implementation of activity programs to participate in determining the amount of the budget, so that the budget made will be more realistic [6].

According to [1], budgeting participation is closely related to the performance of local government officials, because the performance of local government officials is seen from their participation in preparing the budget. According to [7] budget participation is participation, involvement in the form of behavior, work or other activities by government officials in preparing the budget. Budget participation, budget control and standard operating procedures are measures of local government managerial control systems [8]. Research by [9] shows that participation in budgeting has not significant effect to official performance. Their study were added three intervention variables, such as relevant job information, commitment to budget goals and job satisfaction to the relationship between budget participation and performance of government agencies. This research is supported by the results of research conducted by Rivito and Mulyani [1] and Effendi [7].

After the budget is made and determined, a strong commitment from stakeholders or support from all parties is needed to carry out the budgeted activities. This commitment is often referred to as organizational commitment. Organizational commitment is the desire of someone to do something to support the success of the organization, in accordance with the goals and prioritizing the interests of the organization over personal interests [10]. In other words, if an organization has a good organizational commitment then the goals of the organization will be easily realized. Organizational commitment will also suppress unethical behavior that may occur, especially in public organizations that have high accountability to the public. Previous research has always placed organizational commitment as a mediating variable or an intervening variable. In this study, the researcher wants to use organizational commitment as one of the independent variables. According to Respatiningsih and Sudirjo [11] partially there is a positive influence between organizational commitment to performance. This statement is in line with the latest research conducted by Sahelices-Pinto et al. [12].

The basis of this organizational commitment is the existence of support and the need for organizational support. This is in line with Maslow's theory of needs that discusses the hierarchy of human needs [13]. In this study, the author focuses on the need for fulfillment of needs that are not only limited to physiological, but the need for mutual support and commitment to carry out the activities. It is becomes the driving force for the formation of motivation to carry out the activities that are budgeted for so that they can be achieved. Strong motivation of the government apparatus to carry out program activities will contribute to the achievement of good government performance results. It is better if the motivation of the government apparatus is more strong and have impacted on increasing performance. On the other hand, if the motivation of the government agencies or apparatus was weak it will effect to budget realizing. Motivation is something that can start a movement, which can make people act or behave in certain ways [14]. The motivation of a person can realize a behavior that is directed at the satisfaction of achieving work goals. Work goals are something that individuals want to achieve as a hope. The strongest motivational drive is the motivational drive that comes from within a person, Condry and Chambers in [12]. Therefore, based on the background of the research problem, the topic of this research is accounting for Human Resources in the Perspective of the Effect of Participation Budgeting, Organizational Commitment and Motivation on the Performance of Local Government Inspectorate Apparatus. The formulation of the research problems are (1). Does budgeting participation affect the performance of government agencies? (2). Does organizational commitment budgeting affect the performance of government agencies? (3). Does motivation affect the performance of government agencies?

Theoretical Frame Work

Agency Theory: According to Jensen and Meckling, cited by Effendi [7], agency theory is the principle of a relationship contained in a contract in which one or more (principals) appoint another person (agent) to carry out several tasks to achieve their goals by mandating decision-making authority to the agent, as well as the separation of ownership and control within the organization. This theory explains the relationship between the principal and the agent, where the principal will order the agent to perform a service to achieve the principal's goals. In this study, the principal is the central government and the agent is the local government. This means that the position of the local government as an agent is under the authority of the central government as the principal. Local governments will have responsibilities to the central government. This theory will help explain the position and duties of local governments in carrying out their duties in order to achieve the principal goals. The responsibility to the principal, performance reporting will be very important for evaluating the performance of local governments in the future. In addition, this theory supports the importance of knowledge about factors affect the performance of local government so that principals can make appropriate regulations.

The link between agency theory and government performance is that the central government (principal) will assign tasks to local governments (agents). The local government will then carry out the tasks assigned by the principal. If the agent is able to carry out the task properly, completely and according to expectations, the government's performance is considered good and will be given an appropriate score. The ability of agents to complete their tasks can be used as an indicator of successful performance.

Maslow's Theory of Needs

Maslow's Needs Theory will help explain the budgeting participation variables and motivational variables related to how human's natural motives to fulfill their physiological needs for appreciation will affect budgetary participation and incentives which will affect to the government performance. The relationship between Maslow's theory of needs and performance is that government employees are useful human resources in organizations to help fulfill organizational tasks and get organizational achievements. Employees must have their own needs, so they will be depended on their need. The needs of each individuals will lead to individual goals to meet these needs. These goals must be aligned with organizational goals so that there are no deviations in the organization. Individual goals that are aligned with organizational goals will result in good governance performance [15].

Government Performance

Newig et al. [16] and Karner et al. [17] describes performance as a reflection related to the level of achievement of a policy in realizing organizational goals stated in the strategic planning of an organization. Government performance is everything a government organization does to achieve its goals. Government performance must continue to be evaluated regularly so that organizational goals do not deviate and are quickly achieved. Performance measurement is described in the performance indicators contained in the organizational performance measurement design [18]. The performance indicators become the standard of performance achievement and then a performance evaluation will be held. Evaluation aims to determine whether performance achievements can be assessed in order to improve the implementation of the programs or activities in the future.

Participation Budgeting

Budgeting participation is closely related to the performance of local government officials, because the performance of local government officials is seen from their participation in preparing the budget Indriani et al. [19]. By implementing participation in the budget allows for cooperation from lower level managers to top level managers in budgeting. According to Garrison in [15] budgetary participation is one approach in budgeting called the bottom-up approach, where this approach has a participatory system from management with lower responsibilities to management with a high level of responsibility [17] and [20].

Organizational Commitment

Meyer and Allen [13] formulated three dimensions of organizational commitment, namely: affective, continuance and normative. Three things that are more accurately expressed as components or dimensions of organizational commitment, rather than types of organizational commitment. This is because the relationship between organizational members and the organization reflects the different degrees of these three dimensions. Affective commitment relates to the emotional connection of members to the organization, identification with the organization and the involvement of members with activities in the organization. Organizational members with high affective commitment will continue to be members of the organization because they have the desire to do [2].

Continuance commitment is related to the awareness that members of the organization will experience losses if they leave the organization. Organizational members with high continuance commitment will continue to be members of the organization because they have a need to become members of the organization. Normative commitment describes a feeling of attachment to continue to be in the organization. Organizational members with high normative commitment will continue to be members of the organization because they feel they have to be in the organization.

Motivation

A process of action that a person takes to achieve a goal is called motivation. Motivation is something that starts a movement, something that makes people act or behave in certain ways [14]. While the goal is a desire to achieve what is expected that is outside the individual. The activities carried out by each individual are driven by a power from within the individual. This driving force is called motivation. While the fulfillment of individual desires and needs can be a factor increasing an individual's motivation. So that an individual who has high motivation in carrying out his duties will affect the quality of his work.

The Effect of Budgeting Participation on Employee Performance

Participation budgeting is budgeting that involves lower-level management to upper-level management in its preparation. By involving upper management and lower management, it will not occurs budget gap issues, over targets plan and various other budgeting problems. In assessing government performance, one of the important indicators is the budget realization report [21]. If the budget made using budgeting participation is considered fair and will not cause problems in the future, the results of the budget realization will be good. If the budget realization is good, then the performance will be considered good. In other words, will increase the value of budgeting participation in an organization, the better the performance appraisal of the organization. Fachrizal et al. [9] show that participation in budgeting has a relatively small and insignificant positive effect, in a direct relationship, on official performance. This research are supported by Effendi [7] and Rivito and Mulyani [1], which inform that budgeting participation has a significant effect on the performance of local governments.

H₁: Budgeting Participation has an effect on Performance of Government Agencies.

The Effect of Organizational Commitment on Performance of Government Agencies

Organizational commitment is the point at which employees will give their loyalty to the organization and prioritize the interests of the organization over their own interests. High organizational commitment will affect government performance which will be considered good. Research conducted by Rivito and Mulyani [1] resulted in organizational commitment to strengthen the positive influence between budget participation on local government performance. In this study organizational commitment is not as an independent but as a moderating variable. Research by Respatiningsih and Sudirjo [11] partially has a positive influence between organizational commitments on performance, the difference in this study is organizational commitment as an intervening variable. In both studies, organizational commitment is not a dependent but a mediating variable and an intervening variable, so in this study the effect of organizational commitment as independent on organizational performance will be tested.

H₂: Organizational commitment affects Performance of Government Agencies.

The Effect of Motivation on Performance of Government Agencies

Motivation is something that appears to start a movement. Motivation is a reason or encouragement to carry out activities to achieve goals. Motivation can be defined as an internal factor of a person until the person performs, completes, encourages someone to a certain goal and makes someone interested in staying afloat in achieving the goal. Someone who has high motivation can be said that the person has a very strong reason to arrive at the desired goal by working on every existing process. Motivation can be associated with employee performance. Increasing or strengthening the employee's work motivation will affect the employee's performance much better. Thus, if an employee has a strong motivation, professional motivation can increase the quality of his performance. Previous research, states and proves that motivation has a moderating effect on employee performance, [14]. Based on the explanation above, the following hypothesis can be proposed:

H₃: Motivation has an effect on Performance of Government Agencies.

Research Model

The Influence of Participation Budgeting, Organizational Commitment and Motivation on Performance of Government Agencies can be seen from Figure 1.

The population in this study were all government agencies in Pacitan Regency (OPD). While the sample is the LKj.IP OPD Development Team of Pacitan Regency which has worked for more than two years. The reason for choosing a sample of the LKj.IP development team that has worked for more than two years is that the working period is used as a prerequisite for employees to understand the job and the organization in which they work. In this way, it is hoped that respondents will be reliable and have real opinions in filling out the questionnaire. The number of samples of this research that can be processed are 98 respondents with the unit of analysis being all government employees who carry out functions and are involved in preparing the Pacitan Regency government budget. The sampling technique used was purposive quota sampling and tested using multiple linear regression.

The F statistical test was used to determine the suitability of the model used. The criteria for the F test is to compare the F-Table and F-count values ​​or by comparing the significant value with a predetermined alpha value. The model is said to be significant or fit if the value of F-count > F-table or significant < (tolerance of error). The alpha value used in this study is = 0.05 (5%).

Table 1 it can be seen that the value of Sig. For statistical test F of 0.000 <0.05. This means that the model can be said to be significant or suitable. In other words, that the model used is appropriate. Goodness of Fit Test or model accuracy test is used to measure the accuracy of the sample regression function which is expressed in the coefficient of multiple determination (R²).

However, because the use of the coefficient of determination has a fundamental weakness, namely the bias towards the number of independent variables included in the model, many researchers recommend using the adjusted R² value when evaluating the regression model.

Table 1: F-Statistic Test

Sources: Data process, 2021

Table 2 the value of Adjusted R Square is 0.406. This means that the ability of the independent variables to explain the dependent variable is 40.6%. While the remaining 59.4% is explained by other variables not examined in this study. The conclusion, there is a relationship between the independent variables and the dependent variable with a value of 40.6%.

The t-test was conducted to determine the significance of the effect of the independent variable on the dependent variable. The significance of the coefficients of the independent variables individually can be calculated by looking at the comparison of t-table and t-count or comparing the significant value with the alpha that has been determined for each variable coefficient. The independent variable is said to have an effect on the dependent variable if the value of t-count > t-table or the value of significant <0.05. The following are the output results for the t-table statistical test:

Figure 1: Research Model

Table 2: Goodness of Fit Test

Sources: Data process, 2021

H₁: Budget Participation Affects the Performance of Government Agencies

It can be seen from Table 3 that the significance value for the budgetary participation variable is 0.000 <0.05 then H₀ is rejected and H₁ is accepted. Its means, the variable of budget participation affects the performance of government agencies. Stronger of organization's participation in budgeting will effect the performance achievement of government agencies much better.

H₂: Organizational Commitment Affects the Performance of Government Agencies

Table 3 explains that the significance value for the organizational commitment variable is 0.001 <0.05, so H₀ is rejected and H₂ is accepted. That is, the variable organizational commitment affects the performance of government agencies. This means that the stronger the organizational commitment will affect the performance of government agencies.

H₃: Motivation Affects the Performance of Government Agencies

From Table 3 it can be seen that the significance value for the motivation variable is 0.004>0.05. So, H₀ is rejected and H₃ is accepted. This can be interpreted that motivation affects the performance of government agencies.

Budget participation relates to the understanding of each individual who is responsible for the budget. According to Indriani et al. [19] the budget is a work plan that is stated quantitatively, which is measured in monetary units and other units of measurement covering a period of one year. As a work plan, the budget includes the goals that must be achieved by an organization. The budget participation is the financial information that has made by OPD to minimize budget lack between targets and realized. Thus, strengthen level of budget participation can affect to increase the performance of government agencies.

Jensen and Meckling, explain agency theory is a relationship between principals and agent to carry out several tasks to achieve their goals by mandating decision-making authority to agents, as well as the separation of ownership and control in the organization. Carolina [20] explain that in the relationship between principals and agents there must be agency problems, where in this study the District Government as the principal always wants all performance targets to be achieved with satisfactory results. However, government agencies as agents may not necessarily be able to fulfill principal's expectations due to certain factors. One of the factors that has proven its influence in this study is budgetary participation. Budget participation affects the budget planning activities that have listed in the RKA-SKPD. If budget participation is clearly structured, then a lot of budget participation can be achieved properly and finally agency problems that may be experienced by principals and agents can be minimized. 

The results of the questionnaire inform that respondents understand very well the purpose of budgeting is important and needs to be prioritized by Regional Work Units (SKPD). Their involvement in the process of determining and compiling the Budgetary Work Plan of the Regional Apparatus Work Unit (RKA-SKPD) is aimed to describe the activities that will be carried out by each unit. So that with awareness in the budgetary partition, all elements of the organization that make up the activity will be directly involved. Participation budgeting can improve their performance. Each Regional Apparatus Work Unit has the responsibility to prepare the required budget, then submit it to higher level management for review. The results of the preparation are then reviewed and then combined with budget discussions from higher level management. It is also an attempt to evaluate the performance of government agencies.

Based on t-statistical test that has been carried out, the significance value for the budget participation variable is 0.000 <0.05. This means that the independent variable of budget participation affects the performance of government agencies. The more budget participation is made, it can increase of government performance achievement. The results of this study supported by Rivito and Mulyani [1] which informed that budget participation has a positive effect on local government performance. The results of this study also support research conducted by Effendi [7] that budget participation affects the performance of government employees in the city of Bandar Lampung.

Goal setting theory by Locke, states that organizational commitment is one of the principles that must be applied in decision making. Goal setting theory says that as long as the commitment of the goal makers and organizational commitment are still aligned, the organizational goals will appear clear and easy to achieve. This commitment will motivate someone to be more productive in order to achieve organizational goals because they are aware with their commitments that they have made. Increased productivity of employee performance in carrying out their duties to achieve organizational goals will certainly increase the value of government performance achievements in the end. If every employee owns organizational commitment, it will certainly have a good effect on the performance of the organization, because the existence of organizational commitment indicates the success of the organization in building of work motivation and employee loyalty.

The results of the questionnaire inform that the majority of respondents agree and realize that they are willing to give all available efforts to help the agency where they work become successful and the majority of respondents also believe that their sincerity in working will have an impact on their love for this job. This is a form of organizational commitment that has been formed in the organization which is the responsibility of the SKPD that arises from the individual commitment. Increasing or strengthening individual organizational commitment could affect in achieving good performance. Because SKPDs who have a high commitment tend to love their work and will carry out tasks according to their duties and responsibilities. SKPDs also have a strong determination to provide the best for the organization.

Based on the results of testing the second Hypothesis (H₂) using the t statistical test that has been carried out, the significance value of the organizational commitment variable is 0.001 >0.05. This means that the independent variable organizational commitment affects the performance of government agencies. Increasing or strengthening the organizational commitment will effect higher performance achievement of government agencies. The results of this study support by Rivito and Mulyani [1] which informs that strengthening organizational commitment has influenced on local government performance.

Agency theory explains that in a principal and agent relationship there will definitely be a conflict of interest, where sometimes the interests of the principal and agent are not in line. On the other hand, agents still have an obligation to provide accountability for their performance to the principal. To fulfill performance responsibilities, especially financial performance, agents must make financial reports in each period according to applicable rules. Financial performance is one element in the overall managerial performance appraisal of government agencies.

The results of the questionnaire informed that the majority of respondents agreed that the budget of the work unit in the local government should be used for the best benefit of the community and maintain a harmonious working atmosphere in order to obtain good performance. This condition certainly supports the achievement of good government performance. Activities carried out by SKPD and members of the organization are driven by a power from within the individual. This driving force is called motivation. The motivation of the respondents is very clear based on the questionnaire information is to fulfill the desire to provide benefits and goodness for the community to be served, while the fulfillment of individual desires and needs can be a factor that increases the motivation. So that an individual who has high motivation in carrying out his duties will affect the quality of his work or performance.

Based on the results of testing the third Hypothesis (H₃) using the t statistical test that has been carried out, the significance value of the motivation variable is 0.004 <0.05. This means that the independent variable of motivation affects the performance of government agencies. The motivation in this study is the motivation of the state Civil Apparatus (OPD) in government agencies in managing state finances. Local Government Rules No. 77 of 2020 concerning Technical Guidelines for Regional Financial Management states that the Head of OPD as a Regional Financial Management Officer (PPKD) and Budget Use (PA) has the authority to carry out supporting elements of government affairs in regional governments that carry out regional financial management. This research is consistent with research by Effendi [7] and Rivito and Mulyani [1].

Table 3: t-Statistic Test

This study aims to examine the effect of budget participation, organizational commitment and motivation on the performance of government agencies in Pacitan Regency (OPD). This research was conducted by distributing research questionnaires to every OPD in Pacitan Regency. Based on the results of testing hypothesis one (H₁) using the t statistical test that has been carried out, the significance value for the budget participation variable is 0.000 <0.05. This means that the independent variable of budget participation affects the performance of government agencies. Based on the results of testing the second Hypothesis (H₂) using the t statistical test that has been carried out, the significance value of the organizational commitment variable is 0.001 >0.05. This means that the independent variable organizational commitment affects the performance of government agencies. The results of testing the third hypothesis (H₃) using the t statistical test that has been carried out, the significance value of the motivation variable is 0.004 <0.05. This means that the independent variable of motivation affects the performance of government agencies. The motivation in this study is the motivation of the state Civil Apparatus (OPD) in government agencies in managing state finances.

Further research can develop a research model by including the variable of information technology acceptance, because currently the performance of government agencies is also influenced by the demands of speed and ease of service. One of the instruments that can facilitate and speed up services is the use of information technology. In addition, it can also add a variable of government accounting knowledge if further research is directed at measuring the performance of government officials, especially in the scope of public sector or government accounting. Moreover, results of the research can contribute directly to reconstruct the agency theory in public sector accounting scope and model to increase government agencies performance.

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