Analisis Komitmen Tujuan dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial

Abstract

One of the important elements that can be used by management in corporate planning is budget. This study aims to test the effect of budget participation on managerial performance in manufacturing companies in East Java using budget goal commitment as an intervening variable. Direct mail survey was conducted to 91 level managers at a manufacturing company in East Java. The results of this study prove that the higher the budgeting participation, the higher the performance of the manager. High participative action can increase the trust subordinates, control and involvement with the organization so that subordinates can accept and have a commitment to budgetary goals designed.

Keywords

• partisipasi anggaran
• budget goal commitment
• kinerja manajerial