Table 3

Regression Analysis

Budget performance
VariableEstimateStandard ErrorWald, χ2Odds ratio95% Confidence IntervalP-value
Lower limitUpper Limit
Budget Participation.838.4253.8831.147.0041.672.049
Budget Preparation.024.383.0040.993‐.727.776.949
Budget Implementation and Evaluation1.372.42110.6051.286.5462.198.001

Note: Correlation is significant at the 0.05 level.

Source: By authors

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