PENGANGGARAN PARTISIPATIF SEBAGAI MOTIVASI KINERJA MANAJER

Abstract

Researches about effects of participative budget on manager’s
performance have been undertaken considerably. However, the results of
which have been conflicting. This is due to the differences in the
intervening and moderating variables used. The issue of whether higher
levels of participative budget enhance managers’ performance has been
widely studied in the accounting literature. Current empirical findings,
however, have shown that it has indirect relationship, suggesting that
budgetary participation does not have influence manager’s performance,
but rather is conditioned on other intervening variables.
This study aims, first, to examine the effect of participative budget
on manager’s performance, and to examine the indirect effect of goal
commitment and motivation as intervening variable. Second, it aims to
examine the effect of leadership style as a moderating variable in the
relationship between participative budget and goal commitment.
The data collected by survey questionnaires. One hundred and
fifteen middle level managers, who were randomly chosen from state
owned enterprises in Indonesia, are participated in this research. Partial
least Square (PLS) to run a structural equation modeling (SEM) technique
was employed to analyze the data.
The finding showed that participative budget does not significantly
influence manager’s performance. Participative budget increases the
managers’ performance through the increase of goal commitment, which
has a significant, positive effect on motivation. Furthermore motivation
also has a significant, positive effect on managers’ performance.
Leadership style moderates the relationship between participative budget
and goal commitment.