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

Abstract

The purpose of this study is to examine the effect of organizational commitment and cost management knowledge on the relationship between budget participation and managerial performance. The data used in this study collected by distributed questionnaires to 700 managers work in manufacturing companies in Indonesia. The sample used in this study consists of 98 managers who involve in budgetary participation. Data were analyzed by using the Structural Equation Model (SEM) based Partial Least Square (PLS) with WarpPLS 6.0 software. The result of this study represent that budgetary participation has a positive effect on managerial performance and cost management knowledge moderate the relationship between budgetary participation and managerial performance, while organizational commitment has no effect on the relationship between budgetary participation and managerial performance.

The Effect of Budget Participation on Managerial Performance with Organizational Commitment and Motivation as Moderating Variables (Empirical Study at the Local Government Work Unit Office of Ende Regency)

“…This research is in line with previous research conducted by [7] shows that organizational commitment does not succeed in moderating the effect of budget participation on managerial performance. However, it is not in line with research conducted by Gunawan&Santioso (2015) in [13]The results showed that organizational commitment moderates the effect of budgetary participation on managerial performance. The results of the third hypothesis indicate that the motivation variable does not moderate the effect of budget participation on managerial performance.…”

The Influence of Budget Participation and Organizational Commitment to the Performance of Regional Government Apparatus

“…Budget participation supports management functions such as planning, implementation, and controlling on target. 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 [16]. There are four objectives of budget participation according to [17], namely as follows: 1.…”

Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Desentralisasi Dan Motivasi Sebagai Variabel Moderasi (Studi Empiris Di RSUD Dr. Soediran Mangun Soemarso Kabupaten Wonogiri)

“…Ermawati, 2017;Y. Ermawati et al, 2023;Febria et al, 2021;Fifi Suprida et al, 2022;Giusti et al, 2018;Heski, 2017;Isgiyarta et al, 2019;Kiswoyo et al, 2020;Maulida et al, 2021;Meirina & Aziora, 2020;Murdayanti et al, 2020;Novlina et al, 2020;Oyewo & Adyeye, 2018;Puji Handayati & Brilian Prastiti Andri Safitri, 2020;Putri, 2016;Rini et al, 2022;Setiawan & Rohani, 2019;Soedarman et al, 2023;Suryani & Pujiono, 2020;Widyawati, 2018;Wiratno et al, 2016;Wiwaha & Suryathi, 2018;Yunita Christy et al, 2021). Hasil penelitian ini menolak kesimpulan yang diberikan dari penelitian Ermawati & Apriyanti (2016); Oba et al, (2021) yang menunjukkan bahwa partisipatif anggaran tidak berpengaruh terhadap kinerja manajerial.…”