The Effect of Participation in Budgeting on Managerial Performance with Locus of Control and Job Relevant Information as Moderating Variables in PT. PLN (PERSERO) UP3 Palu

Faizal, Saskia Islamay; Din, Muhammad Sadat; Mustamin,; Kahar, Abdul; Masdar, Rahma; Masruddin,

doi:10.2991/aebmr.k.220104.006

Cited by 2 publications

(5 citation statements)

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“…Keterlibatan manajer atau bawahan dalam organisasi yang terdesentralisasi dalam penganggaran akan berdampak pada keberhasilan, kepuasan, dan kinerja mereka yang tinggi (Jatmiko et al, 2020). Beberapa hasil penelitian terdahulu menyatakan bahwa bahwa partisipasi anggaran berpengaruh signifikan terhadap kinerja aparatur pemerintah daerah (Azizah et al, 2022;Faizal et al, 2021;Firman et al, 2022;Sofyani et al, 2020). Namun hasil penelitian lain menyebutkan bahwa perusahaan mengalami kesulitan yang serius dalam melakukan partisipasi anggaran (Dakhli, 2021).…”

Section: 1unclassified

“…Didapatkan hasil bahwa job relevant information dapat memoderasi atau memperkuat hubungan antara partisipasi penganggaran dan kinerja pejabat pemerintah (Firman et al, 2022). Penelitian lain menyebutkan job relevant information dapat memoderasi atau memperkuat hubungan antara partisipasi anggaran dan kinerja manajerial (Faizal et al, 2021). Hal yang sama menyebutkan job relevant information dapat memoderasi dengan sifat memperlemah atas pengaruh partisipasi anggaran terhadap kinerja Aparatur Pemerintah Daerah (Rokhman & Pribadi, 2018).…”

Section: H4: Job Relevant Information Berpengaruh Negatif Terhadap Bu...unclassified

“…H4 : Job relevant information berpengaruh negatif terhadap budgetary slack (Huseno, 2018;Iriansyah et al, 2021;Sarwendhi, 2021;Tyas et al, 2021;Yulaikah et al, 2021) H5 : Job relevant information dapat memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial (Faizal et al, 2021;Firman et al, 2022;Rokhman & Pribadi, 2018) H6 : Job relevant information dapat memoderasi pengaruh partisipasi penyusunan anggaran terhadap budgetary slack (Huseno, 2018;Yulaikah et al, 2021)…”

Section: 1unclassified

“…Hasil pengujian hipotesis sesuai dengan hasil penelitian terdahulu yang menyatakan bahwa bahwa partisipasi anggaran berpengaruh signifikan terhadap kinerja aparatur pemerintah daerah (Azizah et al, 2022;Faizal et al, 2021;Firman et al, 2022;Rokhman & Pribadi, 2018;Sofyani et al, 2020).…”

Section: Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Ma...unclassified

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Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack

Sopanah

Harnovinsah

Sulistyan

et al. 2023

JRAK

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Purpose: This study aims to empirically see how participation in village government budgeting has an impact on managerial performance and budgetary slack, as well as to analyze the role of job relevant information in moderating the effect of budgetary participation on managerial performance and budgetary slack Methodology/approach: This research is a quantitative research. Data analysis used a variant-based Structural Equation Model (SEM), namely Partial Least Square (PLS) or commonly called SEM-PLS. The total sample is 178 Village Heads in Pamekasan Regency, East Java. Findings: The results of the study show that participation in budgeting has a positive effect on managerial performance and budgetary slack. Job relevant information also has a positive effect on managerial performance and budgetary slack Practical implications: Unique findings show that job relevant information is not a moderation between budgeting participation and managerial performance and budgetary slack. Originality/value: The novelty of this research lies in job relevant information as a moderating variable on the relationship between budgeting participation and managerial performance and budgetary slack simultaneously, which has never been done in previous research. Besides that, this research is focused on village government which, according to researchers, is still receiving less attention.

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Section: 1unclassified

Section: H4: Job Relevant Information Berpengaruh Negatif Terhadap Bu...unclassified

Section: 1unclassified

Section: Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Ma...unclassified

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Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack

Sopanah

Harnovinsah

Sulistyan

et al. 2023

JRAK

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“…However, the conversion of business ideas into the business plan and implementation strategies based on these ideas states business planning. Furthermore, managerial control is used to be an asset in creating organizational activities [11]. Therefore the study focused on these variables and found that all these variables played an important role in boosting enterprise performance by implementing effective-budgeting processes.…”

Section: -Literature Reviewmentioning

confidence: 99%

Improving the Efficiency of Budgeting in Industrial Enterprise: The case of Russia, Italy, and the Middle East

Majeed¹,

Косов

Fiume

et al. 2022

Emerg Sci J

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The study improved budgeting efficiency at industrial enterprises with evidence from Russia, Italy, and the Middle East. In the era of contemporary globalization and technological advancement, a budgeting system holds paramount significance in the effective management of the financial operations and activities, enhancing the overall efficiency of the firm's cash management, mitigating the risk of finance misallocation, and improving the overall financial performance of the enterprise. However, despite its effectiveness, there is a lack of evidence supporting budgeting automation and its efficiency in managing industrial enterprises. More so, limited theoretical and practical relevance is found in the context of Russia, Italy, and the Middle East. This research intended to fill the existing research gap where a qualitative research design was opted. Primary data were collected from the budgeting heads of 3 pharmaceutical firms, each located in Russia, Italy, and Iran. In-depth interviews with 3 budgeting heads identified that the conventional incremental budgeting system needed amendment and replacement with a consolidated and contemporary yet flexible approach to bring radical improvements at the macro-environment level within the industrial enterprise. The key findings led to the development of a model to improve budgeting efficiency, comprising three components: information and analytical/accounting support for budgeting, production accounting information, and a combination of the regulated operation prices. The consolidation of these three components can yield budgeting efficiency. Doi: 10.28991/ESJ-2023-07-01-013 Full Text: PDF

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The Effect of Participation in Budgeting on Managerial Performance with Locus of Control and Job Relevant Information as Moderating Variables in PT. PLN (PERSERO) UP3 Palu

Cited by 2 publications

References 5 publications

Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack

Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack

Improving the Efficiency of Budgeting in Industrial Enterprise: The case of Russia, Italy, and the Middle East

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