Abstract
One of the characteristics of a budget in order to function in the planning and control process is that it contains management commitment. The requirements that must be met in order to achieve managerial commitment are active participation of managers in the budget formulation process. Participation is in the form of opportunities to submit proposals as well as opportunities to negotiate in the ratification process. This study intends to examine the effect of budget participation on various factors in organizational behavior. Based on studies according to experts and previous researchers, budget participation affects various factors related to organizational behavior, including organizational commitment, work motivation and performance.
Highlights
The budget preparation process is an important part of the management control process
The results of his research show that budget participation has a positive effect on managerial performance
The research was conducted with the influence of organizational commitment on managerial performance
Summary
The budget preparation process is an important part of the management control process. Organizational behavior is very important in the management control process. The budget preparation process must pay attention to behavioral aspects in the organization (Anthony, 2004). Various phenomena that occur are that even though there are organizations that carry out budget preparation, they pay less attention to matters related to the organizational aspects of the organization. Sometimes the budget set is only a target from the leader to his subordinates without any mutual agreement. This condition has the potential to cause low motivation and organizational commitment for managers who carry out budgets
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