Abstract

Based on the theories of motivation and self-determination, this research is expected to explain that pluriform motivation influences budgeting participation. This research will show that a different motivation will cause a different consequence in budgeting participation that may affect managerial performance. This research uses mail survey method to collect data from manufacturing companies listed on Indonesian Stock Exchange. The managers from different levels participated as respondents. The research result shows that intrinsic and controlled extrinsic motivation play a role as antecedent in budgeting participation but autonomous extrinsic motivation does not give any influence and gives a different consequence in budgeting participation.

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