Ni Putu Mia Sulistiari Putri
Fakultas Ekonomi dan Bisnis Universitas Udayana

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PENGARUH PARTISIPASI PENGANGGARAN PADA KINERJA MANAJERIAL Ni Putu Mia Sulistiari Putri; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 12 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Budgeting participation considereded as an approach that can improve the effectiveness of the company's budget, which will improve managerial performance. Several studies that examined the relationship between budgetary participation and managerial performance showed inconsistent results. This study aims to examine the effect of budgeting participation on managerial performance through budget adequacy, budget goal commitment, organizational commitment, and motivation, on the star hotel in Denpasar. Samples determined with census techniques and data were analyzed using path analysis. Results showed that budgeting participation affect on managerial performance, and their relationship also affected by budget adequacy, budget goal commitment, organizational commitment, and motivation.