Research Article
Managerial Performance Improvement Through Budget Participation With Moderation Variables In Public Companies
@INPROCEEDINGS{10.4108/eai.29-6-2019.2290457, author={Kusmuriyanto Kusmuriyanto and Achmad Slamet and Trijoko Raharjo and Heri Yanto}, title={Managerial Performance Improvement Through Budget Participation With Moderation Variables In Public Companies}, proceedings={Proceedings of the 5th International Conference on Science, Education and Technology, ISET 2019, 29th June 2019, Semarang, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ISET}, year={2020}, month={1}, keywords={budget participation outstanding organizational culture bumd}, doi={10.4108/eai.29-6-2019.2290457} }- Kusmuriyanto Kusmuriyanto
Achmad Slamet
Trijoko Raharjo
Heri Yanto
Year: 2020
Managerial Performance Improvement Through Budget Participation With Moderation Variables In Public Companies
ISET
EAI
DOI: 10.4108/eai.29-6-2019.2290457
Abstract
This study aims to examine the effect of budgeting participation on managerial performance, both directly and indirectly through a culture of organizational achievement, leadership style, environmental uncertainty, and organizational commitment as a mediating variable. The object of this research is the managers of Regional Owned Enterprises (BUMD) in Central Java & DIY, Collecting data using questionnaires with 107 respondents. Data analysis techniques use path analysis. The results showed that there were 12 analyzes of direct, indirect or total influence. In the analysis the highest total coefficient of influence is on the direction of the leadership style causality path, on budget participation, and organizational culture. Whereas the lowest total influence coefficient is in the direction of the causality path of environmental uncertainty towards budget participation, and organizational culture. Budget participation is an effort to build togetherness of all members (leaders and employees), foster organizational culture, and organizational commitment to improve managerial performance by paying attention to leadership style and environmental uncertainty. The study of budget participation and managerial performance in various entities is still relevant in the future, because related to human behavior which is always different according to the dimensions of space and time.