The Effect of Participation in Budgeting by Work Unit Managers and Budget Clarity on Managerial Performance with Internal Control as a Moderation Variable
DOI:
https://doi.org/10.36555/jasa.v10i2.3052Keywords:
Budget Participation, Budget Goal Clarity, Managerial Performance, Internal ControlAbstract
This study aims to examine the effect of managerial participation in budget preparation and budget goal clarity on managerial performance, with internal control as a moderating variable. The research was conducted at Universitas Langlangbuana (UNLA), Bandung. The population consisted of structural and managerial officials directly involved in budgeting and internal control processes. Using purposive sampling, 63 respondents were selected. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that managerial participation in budget preparation and budget goal clarity have a positive effect on managerial performance. Furthermore, internal control moderates the relationship between managerial participation in budget preparation and managerial performance, as well as the relationship between budget goal clarity and managerial performance. These findings indicate that the effectiveness of budget participation and budget goal clarity in improving managerial performance depends on the quality of internal control within the organization. This study contributes to management accounting literature and provides practical implications for private higher education institutions by highlighting the importance of strengthening budgeting practices and internal control systems to improve managerial performance
References
Amin, A. (2020). Locus Of Control Sebagai Pemoderasi Pengaruh Partisipasi Penyusunan Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial. Journal of Applied Managerial Accounting, 4(1), 150–156.
Anggadini, S. D., & Qurni, G. Z. (2020). Partisipasi anggaran berdampak pada kinerja manajerial. Jurnal Riset Akuntansi, 12(1), 1–10.
Febria, A., Taufik, T., & Safitri, D. (2021). Pengaruh partisipasi anggaran dan akuntabilitas publik terhadap kinerja manajerial dengan pengawasan internal sebagai pemoderasi (Studi empiris pada organisasi perangkat daerah Kota Pekanbaru). Jurnal Akuntansi Keuangan dan Bisnis, 14(1), 1–12.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2021). Multivariate data analysis (8th ed.). Cengage Learning.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). Sage Publications.
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135.
Kiswoyo, K., Nugroho, P. S., & Salim, N. (2021). Pengaruh partisipasi anggaran, kejelasan sasaran anggaran, dan komitmen organisasi terhadap kinerja manajerial. Jurnal Akuntansi dan Keuangan, 9(2), 164–178.
Latham, G. P., & Locke, E. A. (2002). Building a practically useful theory of goal setting and task motivation: A 35-year odyssey. American Psychologist, 57(9), 705–717.
Lina. (2016). Partisipasi penyusunan anggaran, psychological capital, dan kinerja manajerial. Jurnal Manajemen Teknologi, 14(3), 301–320.
Memon, M. A., Ting, H., Cheah, J. H., Ramayah, T., Chuah, F., & Cham, T. H. (2021). Sample size for survey research: Review and recommendations. Journal of Applied Structural Equation Modeling, 4(2), 1–20.
Mukhlis, M., & Lestari, E. (2023). Pengaruh partisipasi anggaran, kejelasan sasaran anggaran, kesulitan sasaran, evaluasi anggaran dan umpan balik anggaran terhadap kinerja manajerial pada PT. SIER Puspa Utama. Jurnal Akuntansi Jayanegara, 15(2), 101–115.
Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428.
Pratama, Y. P., Asmeri, R., & Meyla, D. N. (2023). Pengaruh partisipasi penyusunan anggaran dan kejelasan sasaran anggaran terhadap kinerja manajerial (Studi kasus pada Kantor Bapedalitbang Kabupaten Pesisir Selatan). Ekasakti Pareso Jurnal Akuntansi, 1(3), 287–299.
Saepudin, U., Susilawati, W., & Hamdah, D. F. L. (2019). Pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. Jurnal Wahana Akuntansi, 4(1), 1–13.
Saputro, A. E., & Mildawati, T. (2018). Pengaruh partisipasi anggaran, keadilan distributif, komitmen organisasi, pengendalian internal terhadap kinerja manajerial. Jurnal Ilmu dan Riset Akuntansi, 7(10), 1–18.
Saraswati, G. P., & Aisyah, M. N. (2016). Pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial dengan job relevant information sebagai variabel moderating. Nominal: Barometer Riset Akuntansi dan Manajemen, 4(2), 1–15.
Sridayanti, W., & Yurniwati. (2024). Pengaruh partisipasi anggaran dan job relevant information terhadap kinerja manajerial dengan pengendalian internal sebagai variabel moderasi pada Pemerintah Kota Sungai Penuh. Journal of Economic, Business and Accounting (COSTING).
Tapatfeto, J. D. (2014). Job relevant information, desentralisasi dan partisipasi anggaran terhadap kinerja manajerial. Ekuitas: Jurnal Ekonomi dan Keuangan, 18(2), 155–175.
The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal control—Integrated framework. COSO.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
