Abstract
Background: Systematic planning and participation will determine the quality of organizational performance. As one of the most important aspects of business planning is budgeting. However, in many cases, budgeting does not only require systematic planning, but also requires high motivation from organizational members. If so far, motivation is mostly understood singly, this study analyzed the pluriform motivation in budget planning and managerial performance. Purpose: This research was conducted to examine the effect of budget participation on managerial performance with pluriform motivation as moderating variable. Methodology: This research was conducted by using the unit analysis with the sample of manufacturing company managers in Indonesia. The sampling technique used is the purposive method. Principal results: The result showed that there is a positive influence and significant effect of budget participation on managerial performance. The findings also showed a significant effect of pluriform motivation as moderating on the relationship between budget participation in managerial performance. Major conclusions: In general, the main findings of this study underline the importance of a more in-depth analysis of pluriform motivation in budget planning and management performance. Contributions to the field: This study combines human resource studies and behavioral accounting by investigating employees' participation and motivation and managerial performance in budget planning. Important aspects of the study: This study originally offers the idea that motivation in behavioral accounting and human resources needs to be seen in its plural form. The positive and significant influence of pluriform motivation justifies the importance of this idea in future studies.
Highlights
The theory of motivation generally stated that individual members of the organization will be motivated to achieve performance if there is an assessment of performance in the organization
Manufacturing Value Added (MVA) for the Indonesian manufacturing industry is in the top position among ASEAN countries with an achievement of 4.5%
Based on the results of the data analysis and discussion above, it can be concluded that organizational commitment, pluriform motivation and budgetary participation positively influence managerial performance
Summary
The theory of motivation generally stated that individual members of the organization will be motivated to achieve performance if there is an assessment of performance in the organization. Pluriform Motivation as Moderation of Budget Participation Relationship towards Managerial Performance (Empirical Study on Manufacturing Industry in Indonesia) theory [2]. As one of the most important aspects of business planning, systematic planning and budget participation will determine the quality of organizational performance. Motivation is mostly understood singly, this study analyzed the pluriform motivation in budget planning and managerial performance. Purpose: This research was conducted to examine the effect of budget participation on managerial performance with pluriform motivation as moderating variable. The findings showed a significant effect of pluriform motivation as moderating on the relationship between budget participation in managerial performance. The positive and significant influence of pluriform motivation justifies the importance of this idea in future studies
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