PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MELALUI KECUKUPAN DAN KOMITMEN ORGANISASI

Abstract

Budgeting is a major factor in improving the quality of management’s performance. The more and complicated a level of management that exists and the planned activities that must be executed, the resources must be managed as well as possible. Budgeting has a vital role in helping achieve management goals with accounting principles. Participative budgeting is a managerial approach that is generally proven to increase effectiveness within the organization by improving performance individually and in teams. The results of this study are expected to be able to add empirical knowledge to shareholders and other stakeholders regarding the relationship of participative budgeting, organizational commitment and budgeting sufficiency to managerial performance. Information about the application of participative budgeting, organizational commitment, and budgeting sufficiency to managerial performance is expected to show that these companies are well managed so as to increase public trust in these companies because they have implemented participative budgeting, organizational commitment and budgeting sufficiency well
Keywords : Budgeting, Managerial Performance, Organizational Commitment