scholarly journals The effect of budgetary participation on managerial performance: internal control and organizational commitments as intervening variables

2020 ◽  
Vol 1 (1) ◽  
pp. 39-51
Author(s):  
Hendrik Sastrawan ◽  
◽  
Fajar Gustiawaty Dewi ◽  
Yuliansyah Yuliansyah ◽  
◽  
...  
Keyword(s):  
Organizational Commitment ◽  
Internal Control ◽  
Survey Study ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
Plantation Company ◽  
The Relationship ◽  
Intervening Variables ◽  
Positive Effect ◽  
Budgeting Process

Purpose: This study aims to examine the effect of budgetary participation on managerial performance with internal control and organizational commitment as an intervening variable, in a state-owned plantation company, namely PT Perkebunan Nusantara VII. Research methodology: Using a questionnaire survey study for 100 respondents involved in the budgeting process at PT Perkebunan Nusantara VII, this study analyzed the data using SEM PLS, SmartPLS 3.2 software. Results: The results show that budgetary participation has a positive effect on managerial performance directly. Meanwhile, internal control is an intervening variable into the relationship between budgeting participation and managerial performance. On the contrary, organizational commitment is not proven as an intervening variable into the relationship between budgeting participation and managerial performance. Limitations: This study contributes to the management accounting literature and provides an overview of the effectiveness of regulations, policies and work programs that have been made by companies in improving managerial performance, particularly those relating to budgeting, internal control, and organizational commitment. Contribution: The study attempts to offer new insights on the influence of budgeting participation, internal control and organizational commitment, and other variables in improving managerial performance in state-owned plantation companies. Keywords: Budgeting participation, Managerial performance, Internal control, Organizational commitment

scholarly journals Evidence of the relationship between budgetary participation, organizational commitment and managerial performance

2020 ◽  
Vol 13 (5) ◽  
pp. 997-1016
Author(s):  
Andreia Acássia Guidini ◽  
Vinicius Costa da Silva Zonatto ◽  
Larissa Degenhart
Keyword(s):  
Organizational Commitment ◽  
Use Of Self ◽  
Managerial Performance ◽  
Work Related ◽  
Budgetary Participation ◽  
The Individual ◽  
Descriptive Survey ◽  
The Relationship ◽  
Budgeting Process

Purpose – This research objective to investigate the relations between budgetary participation, organizational commitment and managerial performance.Design/methodology/approach – A descriptive, survey and quantitative study was carried out, based on trajectory analysis and with data from 150 managers with budgetary responsibilities of the largest Brazilian export companies in the business.Findings – The results reveal that budgetary participation influences managerial performance in two ways: directly, as a result of managers 'involvement and influence in the budgeting process, and indirectly, when managers' commitment to the organization increases due to their participation and involvement in budgetary definitions.Research limitations/implications – The limitation of the use of self-reported measures to measure the proposed relationships is highlighted. This research indicates that behavioral aspects related to the budgeting process, have significant implications for work-related results.Practical implications – The results suggest that organizations should allow the participation of managers in setting goals and budget objectives, as this action triggers a greater commitment of the individual to the organization and better performance in the work.Social implications – The findings can help organizations to understand factors that can be improved in the organization so that employees feel committed to the company in which they operate and consequently present better budgetary participation and performance.Originality/value – This research sought to expand the existing discussion in the accounting literature on the role of budgetary processes and their implications for organizational commitment and managerial performance in budgetary activities.

scholarly journals Role of Organizational Commitment in Mediating between Budget Participation and Managerial Performance

2021 ◽  
Vol 8 (1) ◽  
pp. 105
Author(s):  
Retno Paryati
Keyword(s):  
Organizational Commitment ◽  
Linear Regression Analysis ◽  
Private University ◽  
Simple Linear Regression ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City ◽  
University Officials

The purpose of this study was to examine the role of organizational commitment in mediating the relationship between budgetary participation and managerial performance in academic officials at private universities in Bandung. This type of research is explanatory research. The sample in this study was 132 private university officials in the city of Bandung. In this study, the data collection method was a questionnaire, and the data analysis used in this study was simple linear regression analysis. The results show that. Budget participation, organizational commitment, and managerial performance are in a suitable category and positively affect. While organizational commitment can mediate the relationship between budgetary participation and managerial performance, one of the commitment dimensions does not affect, namely, continuity commitment.

scholarly journals PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI

BISMA ◽  
2017 ◽  
Vol 11 (2) ◽  
pp. 139
Author(s):  
Frenni Ernis ◽  
Raden Andi Sularso ◽  
Siti Maria Wardayati
Keyword(s):  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Relevant Information ◽  
Equation Modeling ◽  
Managerial Performance ◽  
The Government ◽  
Performance Budget ◽  
Intervening Variables ◽  
Positive Effect

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.

scholarly journals Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi

2018 ◽  
pp. 1557
Author(s):  
I Made Putra Wirya Brata ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Environmental Uncertainty ◽  
Test Results ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

ABSTRACT Agency theory suggests the existence of budget slack practices influenced by the authorization of the principal to the manager to participate in the budget formulation process (budgetary participation) is often misused. The purpose of this study is to obtain empirical evidence regarding the influence of budgetary participation and organizational commitment to budgetary slack with environmental uncertainty as a moderating variable. This research was conducted on all star hotels located in Denpasar city in 2017. The sampling method using purposive sampling. The number of samples of this study are 14 hotels. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the test results, it can be concluded that budgetary participation has a positive effect on budgetary gaps, organizational commitment negatively affect the budget gap, environmental uncertainties strengthen the relationship of budget participation against budget slack is rejected, environmental uncertainty weakens organizational commitment relationship to budget slack is accepted.              Keywords: Budget slack, Budgetary participation, Organizational commitment, Environmental Uncertainty

scholarly journals PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro)

2016 ◽  
Vol 13 (2) ◽  
pp. 125
Author(s):  
Hanifatuz Zahro ◽  
Indira Januarti
Keyword(s):  
Indirect Effects ◽  
Goal Commitment ◽  
Direct And Indirect Effects ◽  
Managerial Performance ◽  
Fairness Perception ◽  
Relationship Of ◽  
The Relationship ◽  
Performance Budget ◽  
Intervening Variables ◽  
Positive Effect

This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 189 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 72 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performance. The results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment. But budget participation didn’t has indirect effect to managerial performance with perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment as intervening variables

scholarly journals Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance

2020 ◽  
Vol 24 (6) ◽  
pp. 532-549
Author(s):  
Vinícius Costa da Silva Zonatto ◽  
Juliana Constâncio Nascimento ◽  
Micheli Aparecida Lunardi ◽  
Larissa Degenhart
Keyword(s):  
Job Satisfaction ◽  
Quantitative Research ◽  
Point Of View ◽  
Managerial Performance ◽  
Level Of Use ◽  
Budgetary Participation ◽  
And Performance ◽  
Descriptive Survey ◽  
The Relationship ◽  
Budgeting Process

ABSTRACT Objective: the purpose of this paper is to investigate the effects of budget participation on management attitudes, job satisfaction, and managerial performance of controllers of Brazilian companies. Methodology: a descriptive, survey, and quantitative research was conducted from a sample of 316 individuals with budgetary responsibility. Results: the results indicated that budgetary participation directly and positively influences managerial attitudes toward budgeting, job satisfaction, and controllers’ performance in budget activities. Indirect relationships revealed that managerial attitudes toward budget and job satisfaction mediate the relationship between budgetary participation and managerial performance. It was found that budgetary participation positively influences the level of use of the budget for the purposes of performance evaluation and contributes to the development of budgetary knowledge of managers. Conclusion: the budgetary participation is responsible for important consequences on the attitudes and performance of these professionals. From a managerial point of view, it is essential to understand how the budgeting process can influence the attitudes, satisfaction, and performance of controllers in the budgeting context, since after this understanding, the managerial functions can be improved.

scholarly journals PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro)

2016 ◽  
Vol 13 (2) ◽  
pp. 125
Author(s):  
Hanifatuz Zahro ◽  
Indira Januarti
Keyword(s):  
Indirect Effects ◽  
Goal Commitment ◽  
Direct And Indirect Effects ◽  
Managerial Performance ◽  
Fairness Perception ◽  
Relationship Of ◽  
The Relationship ◽  
Performance Budget ◽  
Intervening Variables ◽  
Positive Effect

This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 189 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 72 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performance. The results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment. But budget participation didn’t has indirect effect to managerial performance with perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment as intervening variables

scholarly journals Pengaruh Partisipasi Anggaran, Asimetri Informasi, Ketidakpastian Lingkungan, Budaya Organisasi, dan Komitmen Organisasi pada Senjangan Anggaran

2018 ◽  
pp. 2098
Author(s):  
Anak Agung Gde Wimba Wardhana ◽  
Gayatri Gayatri
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
General Hospital ◽  
Environmental Uncertainty ◽  
Budgetary Slack ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Positive Effect ◽  
Budgeting Process

Budgetary slack is a budgeting process that found intentional distortion by lowering budgeted revenues and increasing budgeted costs. This study aims to determine the effect of budgetary participation, information asymmetry, environmental uncertainty, organizational culture and organizational commitment on budget slack at State General Hospital Jembrana District. This research was conducted on the authorized personnel in budget preparation at RSU Negara as many as 40 people. The result of hypothesis testing shows that budget participation variable has positive effect on budget slack, information asymmetry has positive effect on budget slack, environmental uncertainty has positive effect on budget slack, organizational culture has negative effect on budget slack, and organizational commitment has negative effect on budget slack. Keywords: budgetary participation, information asymmetry, environmental uncertainty, organizational culture, organizational commitment, budgetary slack

scholarly journals Impact of Budgetary Participation and Organizational Commitment on Managerial Performance in Nigeria

2017 ◽  
Vol 6 (3) ◽  
pp. 48 ◽  
Author(s):  
Adenuga Abiola Oluwalope ◽  
Ojediran Sunday
Keyword(s):  
Organizational Commitment ◽  
Social Science ◽  
Business Environment ◽  
Primary Data ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
Work Done ◽  
The Relationship ◽  
Positive Impacts

Following the prevailing uncertainties in Nigerian business environment, managers and stakeholders require the need to be poised, prepared and plan to compete favourably under the rapidly shifting condition in order to remain relevant and profitable. This study examines the relationship between budget participation, organizational commitment and managerial performance in Nigeria. Primary data were obtained from copies of questionnaire distributed to members of staff at managerial levels at Nestle NIG-food, Nigerian Breweries-drinks, Flour mills-food, 7up Bottling company-drinks, Cadbury-food, Unilever-food, Vitafoam NIG-others categorized based on the nature of their business and analysed through use of Statistical Package of Social Science (SPSS, Version 20) as correlation and regression were used to evaluate relationships among variables. Findings revealed that participation in budget activities and commitment to work done by individuals in an organization positively impacts managerial performance, hence this assertion cannot be overlooked or ignored as it supports the empirical body of positive impacts. It is therefore recommended that organizations should engage in activities that will promote budget participation and commitment and also consider other processes and events that could be explored upon towards enhancing managerial performance.

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