Proceedings of the First International Seminar Social Science, Humanities and Education, ISSHE 2020, 25 November 2020, Kendari, Southeast Sulawesi, Indonesia

Research Article

The Effect of Budgeting Towards Managerial Performance

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  • @INPROCEEDINGS{10.4108/eai.25-11-2020.2306665,
        author={I.B Made Putra Manuaba and L.G.P  Ekajayanti and I Kt Puja Wirya Sanjaya},
        title={The Effect of Budgeting Towards Managerial Performance},
        proceedings={Proceedings of the First International Seminar Social Science, Humanities and Education, ISSHE 2020, 25 November 2020, Kendari, Southeast Sulawesi, Indonesia},
        publisher={EAI},
        proceedings_a={ISSHE},
        year={2021},
        month={4},
        keywords={participation in budgeting; organizational commitment; motivation; performance measurement systems; managerial performance},
        doi={10.4108/eai.25-11-2020.2306665}
    }
    
  • I.B Made Putra Manuaba
    L.G.P Ekajayanti
    I Kt Puja Wirya Sanjaya
    Year: 2021
    The Effect of Budgeting Towards Managerial Performance
    ISSHE
    EAI
    DOI: 10.4108/eai.25-11-2020.2306665
I.B Made Putra Manuaba1,*, L.G.P Ekajayanti1, I Kt Puja Wirya Sanjaya1
  • 1: Fakultas Ekonomi dan Bisnis, Universitas Warmadewa, Denpasar
*Contact email: info@warmadewa.ac.id

Abstract

The involvement of personnel in the budget preparation process provide the accuracy that can be used as a standard in performance assessments. The participation of managers in motivating subordinates to improve company performance is vital. High level of organizational commitment supports performance measurement system, which is a tool of management used to increase either decision making quality or accountability. With the measurement of performance, the company is expected to survive, develop, and cope with competition. Also, the study used random sampling and analysis of regression of multiple linear in analysing data. The results revealed that (1) Participation in budgeting has effect which is positive and significant on performance of managerial, with a sig t value of 0,000 <0.05. (2) Commitment of Organizational has effect which is positive and significant on performance of managerial, with a sig t value of 0,000 <0.05. (3) Motivation has effect which is positive and significant on performance of managerial, with a sig t value of 0.022 <0.05. (4) The performance measurement system has effect which is positive and significant on performance of managerial, with a sig t value of 0.006 <0.05.