The Influence of Budget Participation, Clarity of Budget Targets on Managerial Performance

Fitriasuri Fitriasuri; Siti Ratih Prisetya Dini

doi:10.35877/454RI.qems1422

Authors

Fitriasuri Universitas Bina Darma, Jl. Jenderal Ahmad Yani No.3, 9/10 Ulu, Kota Palembang, Sumatera Selatan, 30111, Indonesia
Siti Ratih Prisetya Dini Universitas Bina Darma, Jl. Jenderal Ahmad Yani No.3, 9/10 Ulu, Kota Palembang, Sumatera Selatan, 30111, Indonesia

DOI:

https://doi.org/10.35877/454RI.qems1422

Keywords:

budgetary, clarity of targets, managerial, participation, performance

Abstract

This study aims to determine and examine the partial and simultaneous effects on managerial performance of participation in budgeting and clear budget targets. In this examination the instrument utilized was a questionnire. This study employs a likert-shaped ordinal scale as the variable measurement scale. At PT Semen Baturaja (Persero) Tbk, there were 40 respondents in this study, with 20 managers and 20 supervisors each. SPSS 26 was used with the assistance of test revealed that managerial performance at PT Semen Baturaja (Persero) Tbk was influenced by partially budgeting participation, with a significant value of 0,000 < 0,05, while managerial performance there was unaffected by clear budget targets, with a significant value of 0,620 > 0,05. Additionally, the results of the research hypothesis test demonstrate that managerial performance was impacted simultaneously by budgeting participation and the clarity of budget targets at PT Semen Baturaja (Persero) Tbk with a value 0,000 < 0,05 and F_value > F_table which was 29,545 > 3,25.

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