THE INFLUENCE OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE

Mardani Supranata SUPRANATA; Jasman Jasman

Authors

Mardani Supranata SUPRANATA Perbanas Institute, Indonesia
Jasman Jasman

Abstract

The purpose of this study was to examine the effect of budget participation on managerial performance in manufacturing companies in Indonesia. The data used in this study were obtained from distributing questionnaires to midle-up managers of manufacturing companies in Indonesia. The questionnaires processed were 200 questionnaires. The study conducted during 2024. The analysis method used is simple linear regression test. The results show that budget participation on managerial performance has a significant and positive effect on managerial performance. This research suggests that shareholders ask managers to implement a budget participation policy which requires all levels of managers to be involved in budget preparation in order to improve managerial performance.Â

References

Akbar, Siti Zuhroh, N. L. (2024). Pengaruh Partisipasi Anggaran dan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial pada Dinas Pertanian dan Ketahanan Pangan Kota Palu. Jurnal Pendidikan Dan Kewirausahaan, 3(4), 734–742. https://doi.org/10.47668/pkwu.v10i2.507

Amertadewi., dan D. (2013). Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Gaya Kepemimpinan dan Locus of Control sebagai Variabel Moderasi. E-Jurnal Akuntansi Universitas Udayana, 4(3), 550–566.

Blocher, E., D. Stout, P. Juras, G. C. (2015). Cost Management: A Strategic Emphasis (7th ed.). McGraw-Hill Education.

Cholifah, S., & Jaeni, J. (2023). Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Dan Akuntabilitas Terhadap Kinerja Managerial Dengan Satuan Pengawasan Internal Sebagai Variabel Moderasi (Studi Kasus Pada Pemerintah Kota Semarang 2022). Journal of Economic, Bussines and Accounting (COSTING), 6(2), 1702–1714. https://doi.org/10.31539/costing.v6i2.5412

Christine Riani Elisabeth, T. S. (2024). ANGGARAN TERHADAP KINERJA MANAJERIAL PADA PT JASA MARGA ( PERSERO ) Tbk CABANG. LAND, 5(2011), 128–138.

Fitrianur Ahmad Sihombing, Marliyah, W. S. (2023). PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL PADA BALAI WILAYAH SUNGAI SUMATERA II MEDAN. Jurnal Ekonomi Dan Manajemen, 2(3), 16–28.

Giri, M. D. B. W., & Dwirandra, A. A. N. B. (2014). Keadilan Distributif, Keadilan Prosedural, Dan Komitmen Tujuan Anggaran Sebagai Pemediasi Partisipasi Penganggaran Pada Kinerja Mnajerial. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 208–226.

Habibie, M. (2020). PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Muhammad Habibie Fakultas Ekonomi , Universitas Medan Area. Journal of Economic Bisnis, II Nomor 1.

Hartono Kusuma, B. (2016). Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial: Komitmen Organisasi Sebagai Variabel Mediasi. Jurnal Akuntansi, 8(2), 203–213.

Howlett, N., Trivedi, D., Troop, N. A., & Chater, A. M. (2019). Are physical activity interventions for healthy inactive adults effective in promoting behavior change and maintenance, and which behavior change techniques are effective? A systematic review and meta-analysis. Translational Behavioral Medicine, 9(1), 147–157. https://doi.org/10.1093/tbm/iby010

Hutaheean, W. S. (2019). 6 Teori Kepemimpinan. In A. Press (Ed.), Ahlimedia Press.

Jatmiko, B., Kinanti, K. D., & Laras, T. (2024). Impact of Budget Participation on Managerial Performance with Locus of Control and Cost Management Knowledge as Moderating Variables. 3(4), 1189–1203.

Latham, G. P. (2024). Goal setting theory: Causal relationships, mediators, and moderators. In The Oxford Encyclopedia of Industrial, Work, and Organizational Psychology (Vol. 1, Issue December, pp. 110–120). https://doi.org/10.1093/acrefore/9780190236557.013.12

Lia Suciati, H. T. (2024). Pengaruh partisipasi penyusunan anggaran, kejelasan sasaran anggaran, pengendalian akuntansi terhadap kinerja manajerial dimoderasi komitmen organisasional. Jurnal Kontemporer Akuntansi, 4(1), 1–11.

Locke, E. A., & Latham, G. P. (2015). Breaking the Rules: A Historical Overview of Goal-Setting Theory. Advances in Motivation Science, 2(May 2016), 99–126. https://doi.org/10.1016/bs.adms.2015.05.001

Locke, E., & Latham, G. P. (2019). Reply to commentaries on “The development of goal setting theory: A half century retrospective”. Motivation Science, 5(2), 114–115. https://doi.org/10.1037/mot0000145

Mayasari, D. A., Indarti, I., & Nurdhiana, N. (2023). Partisipasi Penyusunan Anggaran, Pemanfaatan Aplikasi Sistem Keuangan dan Sistem Pengendalian Intern terhadap Kinerja Manajerial PT. Fumira. Jurnal Ilmiah Aset, 25(1), 9–19. https://doi.org/10.37470/1.25.1.212

Moheri, Y., & Arifah, D. A. (2015). Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial. Jurnal Ekonomi Dan Bisnis, 16(1), 86. https://doi.org/10.30659/ekobis.16.1.86-93

Mowen, M. M. . (2016). Managerial Accounting: The Cornerstone of Business Decision (7th ed.). Cengage Learning.

Munana, N., Bastian, E., & Lestari, T. (2023). The Effect Of Budget Participation On Managerial Performance With Psychological Capital And Job Relevant Information As Mediation Variables. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 6(2), 150–158. https://doi.org/10.47080/progress.v6i2.2404

Puteri, Y. F., & Lestari, R. (2018). Pengaruh Pertisipasi Anggaran terhadap Kinerja Manajer dengan Budaya Organisasi sebagai Variabel Moderasi ( Survei Pada Perusahaan Mini-market di Ciwidey ). Prosding Akuntansi, 4, 6–7.

Rida, N. M., Mursalim, & Nurwanah, A. (2023). Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial Melalui Persepsi Inovasi (Studi Pada PT. Pegadaian Kantor Wilayah VI Makasar). Jurnal Akuntansi & Sistem Informasi (JASIN), 1(1), 127–137.

Riyadh, H. A., Nugraheni, F. R., & Ahmed, M. G. (2023). Impact of budget participation and leadership style on managerial performance with organizational commitment as intervening variable. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2175440

Sidik, N. S., Niswatin, N., & Yusuf, N. (2022). The Effect of Budget Participation on Managerial Performance with Organizational Commitment and Organizational Culture as Moderating Variables (Empirical Studies at the Economics Faculty, Gorontalo State University). MEC-J (Management and Economics Journal), 6(3), 219–236. https://doi.org/10.18860/mec-j.v6i3.16218

Supardi, R. P., Asdar, M., & Damang, K. (2022). The Effect of Budgetary Participation on Managerial Performance with Job-Relevant Information, Motivation, and Organizational Commitment as a Moderating Variable in SKPD Nunukan Regency. International Journal of Innovative Science and Research Technology, 7(2), 294–299. www.ijisrt.com294

Usman, H. (2019). Kepemipinan Efektif Teori, Kepemimpinan, dan Praktik (B. S. Fatmawati (ed.); 1st ed.). (1st ed). PT Bumi Aksara. https://books.google.co.id/books?id=xVL5DwAAQBAJ&printsec=frontcover&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false

Vroniangela, Y., Salfadri, & Ardiany, Y. (2022). PENGARUHPARTISIPASIANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL(Studi EmpirisPada Satker Wilayah Kantor Pelayanan Perbendaharaan Negara di Muaro Sijunjung. Pareso Jurnal, 4 (1)(1), 209–224.