Effect Of Budget Participation Research Articles

Effect of Budget Participation on the Effectiveness of Vertical Information Sharing, Psychological Capital and Management Commitment and its Impact on Management Performance

Aims: Internal problems of manufacturing companies as business entities also still need to be resolved, especially related to budgeting participation, vertical information sharing, psychological capital, manager commitment so that they have an impact on the performance of company managers. This research aims to prove empirically what determines the performance of managers of manufacturing companies listed on the Indonesia Stock Exchange (BEI).
 Study Design: The research uses the basis of Goal Setting Theory to elaborate on the relationship between goals set and performance achievement
 Place and Duration of Study: Research data was collected through questionnaires and interviews, which were carried out on 108 managers representing each manufacturing company listed on the Indonesia Stock Exchange (BEI).
 Methodology: The population is managers from 183 manufacturing companies listed on the IDX as of December 31 2021. From this population, a sample of 124 managers from 108 manufacturing companies listed on the IDX was obtained. Data were analyzed using Structural Equation Modeling (SEM) statistical techniques.
 Results: The research results show that psychological capital, manager commitment, and the effectiveness of vertical information sharing are influenced by budgeting participation. The test results also prove that budgeting participation, psychological capital, manager commitment have an influence on manager performance. However, the effectiveness of vertical information sharing does not have a significant positive effect on manager performance. The findings of this research add to the limited research literature on the elaboration of performance determination in manufacturing companies.
 Conclusion: The manufacturing industry has a very important role in the national economy. The manufacturing industry is the main support for economic growth or a source of Gross Domestic Product (GDP), employment, increasing export value and increasing investment flows. Elaboration of the variables that influence the performance of managers in manufacturing companies listed on the IDX is something that is of concern to both researchers and practitioners in the manufacturing industry.

Analysis of Budget Participation and Human Resource Competency and its Influence on Budget Absorption with Organizational Commitment as a Moderating Variable

Budget absorption is the process of implementing everything that has been planned and budgeted by a public organization in realizing community welfare. This research was conducted at the Riau Regional Police with the aim of testing and analyzing 1) the effect of budget participation on budget absorption; 2) the influence of human resource competency on budget absorption; 3) the role of organizational commitment moderating the relationship between budget participation and budget absorption and 4) the role of organizational commitment moderating the relationship between human resource competence and budget absorption. The population in this study were 55 Satker/Satwil in the Riau Regional Police. The sample used was a census technique, because the entire population was sampled, namely 55 Satker/Satwil with a total of 220 respondents. The data collection technique in this research is by using a questionnaire. This research uses the Partial Least Square (PLS) method by processing data and drawing conclusions using the SmartPLS version 3.0 program. The research results show that 1) budget participation influences budget absorption in the Riau Regional Police. 2) Human resource competency influences budget absorption at the Riau Regional Police. 3) Organizational commitment moderates the influence of budget participation on budget absorption in the Riau Regional Police. 4) Organizational commitment moderates the influence of HR competency on budget absorption in the Riau Regional Police

Effect of Budgetary Participation on the Budgetary Slack with Information Asymmetry, Environmental Uncertainty, and Budget Emphasis as Variables Moderation

Effect of Budgetary Participation on the Budgetary Slack with Information Asymmetry, Environmental Uncertainty, and Budget Emphasis as Variables Moderation

The effect of budget participation on the management performance through management commitment as an intervening variable

This study conducted a test to see the influence of budgeting participation on working performance through managers’ commitment as an intervening variable of managers manufacturing companies listed on Indonesia Stock Exchange (IDX). This study used descriptive analysis and statistical method Structural Equation Modeling (SEM)-Lisrel. The data was collected by using questionnaires given to 124 managers from 108 manufacturing companies listed on Indonesia Stock Exchange. The result showed that budgeting participation has a positive and significant influence on the managers’ performance through managers’ commitment as an intervening variable. The findings of this study added to the limitations of the research literature on the elaboration of variables that determine managers’ commitment and manager’s performance in manufacturing companies.

Effect of Budgetary Participation and Organizational Commitment on Budgetary Gaps

The purpose of conducting this research is to find out also to prove whether the variables of budget participation and organizational commitment have an influence on the budgetary gaps that occur in the regional revenue and expenditure budget of Tomohon City. The independent variables in this study are budgetary participation and organizational commitment, while the dependent variable in this study is budget gaps. The research method used in this research is quantitative by using descriptive analysis. The samples for this study were 18 regional offices and agencies as well as companies that were part of the work unit of the regional apparatus of the City of Tomohon. Respondents to the questionnaire in this study amounted to 73 people consisting of heads of regional work units, secretaries of regional work units, heads of fields, and financial staff. The results obtained from the study state that budgetary participation has no effect on budget gaps. For organizational commitment, the results obtained state that this variable has a significant positive influence on the occurrence of budgetary gaps in the regional revenue and expenditure budget of Tomohon City. Participation and commitment of the budget preparers can reduce the occurrence of budgetary gaps, namely by being loyal and taking sides with the place where they serve

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)

The role of budgetary participation in improving managerial performance occurs in the Higher Education environment. If not given the opportunity to determine the contents of the budget, it will cause dysfunctional behavior. The purpose of this study was to determine the effect of budgetary participation on managerial performance with organizational commitment and organizational culture as moderating variables. The type of method used in this study is a quantitative method with data collection techniques using a questionnaire survey. The number of respondents in this study were 62 respondents consisting of work unit leaders, lecturers, education staff and student organizations within the Faculty of Economics, State University of Gorontalo. The data analysis technique used is simple regression analysis and Moderated Regression Analysis (MRA) using IBM SPSS Version 25 Software. The finding of this study revealed that budgedtary participation positively but insignificantly affects managerial performance. Besides, organizational commitment and organizational culture strengthen the influence of budget participation on managerial performance.

Analisis Partisipasi Anggaran dan Transparansi Terhadap Pengelolaan Keuangan Pada BPKD Kabupaten Bireuen

This study aims to determine the effect of budget participation and transparency on financial management at the BPKD of Bireuen Regency, either partially or simultaneously. The population of this study were all civil servants at the Bireuen District BPKD with a sample of 79 employees. The sampling technique in this study used a saturated sampling technique or census method. The methodology in this study uses the quantitative method. From the results of this study it was found that there is an effect of budgetary participation (X1) on financial management (Y) in BPKD Bireuen Regency.

The Effect of Budget Participation on Managerial Performance with Organizational Commitment as Moderating Variable on Company

The purpose of the study was to determine the effect of budgetary participation on managerial performance with organizational commitment as a moderating variable in the GAPENSI company.
 Companies that are members of the joint construction contractors in Sidoarjo are the population taken in this observation. The sample in this research was taken using a saturated sampling technique where the total sample population used in the questionnaire was 39 members of the GAPENSI company in Sidoarjo. The data analysis method used is Partial Least Square analysis.
 That the results of this study provide results, namely that the first budget participation affects managerial performance at the GAPENSI company, the second organizational commitment is not able to affect the relationship between budget participation and managerial performance at the GAPENSI company.

Pengaruh Partisipasi Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial pada Perhotelan di Kota Padang

This study aims to examine the effect of budget participation and organizational commitment on managerial performance. Type of this research is a quantitative research. The population in this study 37 hotels in the city of Padang. The sampling technique used the purposive sampling. This study uses subject data and the sources of the data of this research is the primary data. This study used a questionnaire survey method. The data analysis technique uses in this study are multiple linear regression analysis, with managerial performance as the dependent variable, budget participation and organizational commitment as the independent variable. The results of this study indicate that budget participation and organizational commitment has positive significant influence of managerial performance.

Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Motivasi dan Komitmen Organisasi sebagai Pemoderasi

This study aims to determine the effect of budgetary participation on budgetary slack moderated by organizational motivation and commitment. This research was conducted in the regional organization Limapuluh Kota Regency. Respondents used in the study were the Head of OPD, Head of Finance and employees who play a role in the budgeting process, with a total of 93 respondents. Sample selection was done by using purposive sampling method. Data collection was done through a questionnaire. The analytical technique used in this research is Moderated Regression Analysis with IBM SPSS 25 software for windows. From the simple regression results, it produces one hypothesis that shows its effect on budgetary slack, namely: 1) budget participation has a positive and significant effect on budgetary slack. Meanwhile, the results of the moderating regression analysis show two hypotheses that have no effect on budgetary slack, namely: 2) the interaction between budgetary participation and motivation has a negative and insignificant effect on budgetary slack. 3) the interaction between budget participation and organizational commitment has a positive and no significant effect on budgetary slack.

The Effect of Budgetary Participation on Managerial Performance with Job-Relevant Information, Motivation, and Organizational Commitment as a Moderating Variable in SKPD Nunukan Regency

The Effect of Budgetary Participation on Managerial Performance with Job-Relevant Information, Motivation, and Organizational Commitment as a Moderating Variable in SKPD Nunukan Regency

Pengaruh Partisipasi Anggaran dan Akuntabilitas Publik Terhadap Kinerja Manajerial: Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang

This study aims to see the effect of budgetary participation and public accountability on the managerial performance of the Padang City SKPD. The population in this study were structural officials in the SKPD of Padang City, as many as 110 respondents. The sample in this study used purposive sampling technique. The analytical method used is Multiple Linear Regression Analysis. The results of this study indicate that budgetary participation has an effect on the managerial performance of the Padang City SKPD, while public accountability has no effect on the Padang City SKPD managerial performance.

Budget participation, information asymmetry, and job insecurity as a predictor of budgetary slack

Budgetary slack occurs because of the potential difference with the revenue budget target. the difference in potential revenue with the revenue budget target indicates the occurrence of individual behavior lowering the income target to facilitate the achievement of the government budget. The purpose of this study is to empirically prove the effect of budget participation, information asymmetry, and job insecurity that trigger budgetary slack. The population of this research is officials of the Indonesian: Regional Working Unit in the province of East Java, Indonesia. The sampling technique used is proportional sampling, the research respondents were 84 people. The results show that budget participation, information asymmetry, and job insecurity have a positive effect on budgetary slack. The high budget participation of public sector employees can trigger budgetary slack. Information asymmetry motivates budget implementers to take action to reduce revenue targets and increase government spending. High job insecurity in the work environment creates pressure on employees so that budgetary slack is created.

The Effect of Budget Participation and Organizational Commitment on Budgetary Slack

This study aims to measure the effect of employee participation in budgeting and organizational commitment to budgetary slack in Bangka Belitung Islands Provincial Government Agencies, in particular the Public Works and Spatial Planning Office of the Bangka Belitung Islands Province. The analytical method used for testing the variables in this study uses PLS (Partial Least Square) using Smart PLS.3 software. The sample used in this study were 50 employees at the Department of Public Works and Spatial Planning of the Bangka Belitung Islands Province. The first hypothesis in this study is accepted, namely budget participation has a positive effect on budgetary slack, but the second hypothesis in this study is rejected, namely organizational commitment has a negative effect on budgetary slack. This identifies that the participation of many parties in a company or scope of work to jointly exchange information in determining and compiling a budget to achieve an organizational goal.

Pengaruh partisipasi anggaran, kompensasi finansial dan kompensasi nonfinansial terhadap kinerja karyawan PT. Budi Berlian Motors di Lampung

Abstract Purpose: This study aimed to provide empirical evidence regarding the effect of budget participation, financial compensation and non-financial compensation on the performance of employees of PT. Budi Berlian Motors in Lampung. Research methodology: The population in this study were all employees of PT. Budi Berlian Motors in Lampung, with a sample of 100 respondents. The methods of data analysis were multiple regression with the F test and T-test as a hypothesis test. Results: This study shows empirical evidence that budget participation does not have a positive and significant effect on employee performance, while financial compensation and non-financial compensation have a positive and significant effect on employee performance. Limitations: The results of the questionnaire are based on the respondents' responses to the questions in the questionnaire presented so that the answers generated may not necessarily correspond to actual conditions that occur in the company. Contribution: This study can provide information about the effect of budgetary participation, financial compensation and non-financial compensation on the performance of employees of PT. Budi Berlian in Lampung.

The Effect of Participation in Budgeting, Utilization of Information Technology, and Budget Revision on the Effectiveness of Surabaya Government OPD Budget Management

This study aims to examine (1) the effect of budgetary participation on budget effectiveness, (2) the effect of the use of information technology on the effectiveness of budget management, (3) the effect of budget revisions on the effectiveness of budget management. The endogenous variable used is the effectiveness of budget management. This study used a sample of Surabaya City Regional Apparatus Organizations, namely 21 Surabaya City Offices. The method used to collect data was purposive sampling method, by distributing questionnaires. Data analysis techniques used Partial Least Square (PLS) with SmartPLS 3.0 software. The results of this study indicate that (1) budget participation has an effect on the effectiveness of budget management, (2) the use of information technology has no effect on the effectiveness of budget management, (3) budget revision has an effect on the effectiveness of budget management.

A Review: The Influence of Participation Budgeting Toward Organization Behavior Factors

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.

The Effect Of Budget Participation, Budget Target Clarity and Authority Transfer on Managerial Performance

The purpose of this study was to determine and analyze the effect of participation in budgeting, clarity of budget targets, and delegation of authority on managerial performance in the North Tapanuli Regency Government. This type of research is causality. The analysis used is multiple linear analysis. The research instrument test consisted of validity and reliability tests. The classical assumption test consists of normality test, heteroscedasticity test and multicollinearity test. Hypothesis testing consists of the f test (simultaneous test), t test (partial test) and determinant coefficient test (R2). The results of this study indicate that budgetary participation, clarity of budget targets, and simultaneous delegation of authority have a significant effect on managerial performance. Budgeting participation has a positive and significant effect on managerial performance. Clarity of targets has a positive and insignificant effect on the budget on managerial performance. The delegation of authority has no effect on managerial performance. and simultaneous delegation of authority have a significant effect on managerial performance. Budgeting participation has a positive and significant effect on managerial performance. Clarity of targets has a positive and insignificant effect on the budget on managerial performance. The delegation of authority has no effect on managerial performance. and simultaneous delegation of authority have a significant effect on managerial performance. Budgeting participation has a positive and significant effect on managerial performance. Clarity of targets has a positive and insignificant effect on the budget on managerial performance. The delegation of authority has no effect on managerial performance.

Tri Hita Karana Memoderasi Partisipasi Penyusunan Anggaran, Asimetri Informasi, dan Komitmen Organisasi terhadap Sennjangan Anggaran

This study aims to determine the effect of budgetary participation, information asymmetry and organizational commitment to budgetary slack with the Tri Hita Karana culture as a moderating variable. The analysis technique used is Moderated Regression Analysis. The results showed that budgetary participation and organizational commitment had no significant effect on budgetary slack. Information asymmetry has a positive effect on budgetary slack. The interaction between budgeting participation and the Tri Hita Karana culture is unable to moderate budgetary participation against budgetary slack. The interaction of information asymmetry with the Tri Hita Karana culture is able to weaken the positive influence of information asymmetry on budgetary slack. The interaction between organizational commitment and the Tri Hita Karana culture is unable to moderate organizational commitment to budgetary slack.
 Keywords: Tri Hita Karana; Budgetary Participation; Information Asymmetry; Organizational Commitment; Budgetary Slack.

Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Motivasi Kerja Sebagai Variabel Pemoderasi

This study is a study that examines the effect of budget participation on managerial performance with work motivation as a moderating variable in public sector organizations in the Regional Work Units (SKPD) of Pesisir Selatan Regency at 2020. This study used a questionnaire survey method that was distributed to SKPD officials. The sampling technique was purposive sampling method. The data analysis technique uses the Moderated Regression Analysis (MRA) method. The results showed that: 1). Budget participation has a negative effect on managerial performance, 2). Pursuing motivation strengthens the effect of budget participation on managerial performance