Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Melalui Komitmen Organisasi Dan Motivasi

Abstract

This study aimed to analyze the effect of budget participation on managerial performance with organizational commitment and motivation as the intervening variables. Data were collected by distributing questionnaires to structural officials of the Government of Bondowoso Regency. The collected data were then analyzed using Structural Equation Modeling (SEM). Results showed that budget participation has significant and positive effect on managerial performance. Budget participation also has a positive and significant effect on organizational commitment and motivation. Results of the research also demonstrate that organizational commitment and motivation have positive and significant effects on managerial performance. Budget participation also affects managerial performance through organizational commitment and motivation.
 Keywords: Budget Participation, Organizational Commitment, Motivation, Job Relevant Information, and Managerial Performance.

The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance

“…Therefore, it can be concluded that the variable budget participation has a positive effect on managerial performance. The results of this study are in line with the results of research conducted by Murwaningsari (2008), Noor and Othman (2012), Saraswati and Aisyah (2015), Savitri et al (2015), Gunawan and Santioso, (2015), Hariyanti et al (2015), and Ernis et al (2017) which show the positive influence of budget participation on managerial performance directly. Budget participation can increase understanding, effort, and motivation of managers in achieving budget targets and can improve the quality of the budget which will lead to enhance managerial performance of managers.…”

“…The relationship between the success of the budget compiled in a participative way with the achievement of budgetary goals and managerial performance has been found in many previous studies. Murwaningsari (2008), Noor and Othman (2012), Saraswati and Aisyah (2015), Gunawan and Santioso (2015), Hariyanti et al (2015), Boujelbene and Affes (2015), Ernis et al (2017), and Oyewo and Adyeye (2018) have proved that budget participation can enhance managerial performance. Further studies by Lameira Silva et al (2020) show budgetary participation directly and positively influences managerial attitudes toward budgeting, job satisfaction, and controllers' performance in budget activities.…”

“…Based on these statements, it can be said that the budget participation process that improves budget quality can affect managerial performance as measured by its achievement of management functions were the key factors of management functions implemented and its success is through the budget. In addition, with budget participation, individual motivation in work will also increase which then will increase the achievement of budget targets and lead to increased performance (Ernis et al, 2017;Hariyanti et al, 2015;Wong-On-Wing et al, 2010;Zainuddin & Zainal, 2012).…”

“…Budget participation is a process that involves various managerial levels in budgeting (Brink et al, 2018) and influences the budget (Shields & Shields, 1998). This variable is measured by a 7-point Likert scale consisting of 6 indicators from Milani (1975) that has been used by many previous studies (Jermias & Yigit, 2013;Maiga et al, 2014;Farahmita, 2016;Ernis et al, 2017).…”

Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Motivasi Kerja Sebagai Variabel Moderasi

“…Komitmen organisasi yang massif menstimulus para eksekutif bawah menggapai dan menambah kinerja organisasi [3]. Melalui komitmen yang tinggi, pada saat mereka terlibat dalam penyusunan anggaran, mereka akan berbuat sesuatu yang lebih baik untuk menunjang keberhasilan organisasi dibandingkan untuk kepentingan sendiri [5].…”