The Effect of Budgeting Towards Managerial Performance

Abstract

The involvement of personnel in the budget preparation process provide the accuracy that can be used as a standard in performance assessments. The participation of managers in motivating subordinates to improve company performance is vital. High level of organizational commitment supports performance measurement system, which is a tool of management used to increase either decision making quality or accountability. With the measurement of performance, the company is expected to survive, develop, and cope with competition. This aim of present study are determining the participation effect of budgetary, commitment of organizational, and motivation and performance of measurement systems on the performance of managerial in four star hotels within Badung Regency. A total of 90 four star hotels forms the population of this study. Also, the study used random sampling and analysis of regression of multiple linear in analysing data. The results revealed that (1) Participation in budgeting has effect which is positive and significant on performance of managerial, with a sig t value of 0,000 <0.05. (2) Commitment of Organizational has effect which is positive and significant on performance of managerial, with a sig t value of 0,000 <0.05. (3) Motivation has effect which is positive and significant on performance of managerial, with a sig t value of 0.022 <0.05. (4) The performance measurement system has effect which is positive and significant on performance of managerial, with a sig t value of 0.006 <0.05.