How to cite this paper
Amir, A., Ridwan, R., Din, M., Yamin, N., Zahra, F & Firman, M. (2021). The role of budget participation in improving managerial performance.Accounting, 7(2), 269-280.
Refrences
Agusti, R. (2012). The effect of budgeting participation on the performance of local government apparatus moderated by decentralization variables and organizational culture (Case Study on Bengkalis Regency Government). Journal of Economics, 20(3), 1-15.
Apriansyah, G., Zirman, & Rusli. (2014). The effect of budget participation, organizational commitment, job satisfaction, job-relevant information and organizational culture on managerial performance in hospitality in Riau Province. Jom Fekon , 1(2), 1-22.
Anthony, R. N., & Govindarajan, V. (1998). Management Control Systems.
Arifin, S., & Rohman, A. (2012). The effect of budgeting participation on the performance of local government officials: Organizational commitment, organizational culture and leadership style as moderation variables. Diponegoro Journal of Accounting, 1, 1-11.
Aulad, A., Hidayati, N., & Junaidi. (2018). The effect of budgeting participation on the performance of local government officials: Organizational culture and organizational commitment as moderating variables (Empirical Study on Skpd Malang City). E-JRA , 7(7), 111-120.
Azhar, A., Agusti, R., & Dianita, E. (2009). The effect of budgeting participation on the performance of local government officials: Organizational commitment and leadership style as moderating variables (Empirical Study in Kuantan Singingi Regency). Journal of Economics, 17(3), 109-119.
Baiman, S. (1982). Agency research in management accounting: a survey. Journal of Accounting literature, 1(1), 154-210.
Bastian, I. (2006). Public Sector Accounting. Jakarta: Four Salemba.
_____. (2006b). Local Government Planning and Budgeting System in Indonesia. Jakarta: Four Salemba.
Brownell, P. (1982). A field examination of budgetary participation and locus of control. The Accounting Review, 57(4), 766-777.
Bryan, J.F., & Locke, E.A. (1967). Goal setting as a means of increasing motivation. Journal of Applied Psychology, 5(3), 274-277.
Cherrington, D. J., & Cherrington, J. O. (1973). Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research, 11, 225-253.
Darwis, N.A., Mansyur, M., & Syahran, T.R. (2018). The effectiveness of information services upholding the value of Nosabatutu on the Kaili ethnic in improving unity attitudes among students of SMP Negeri 4 Sigi. Journal of Counseling and Psychoeducation, 3(2), 1-15.
Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. Accounting Review, 68(2), 400-410.
Fitriana, A.M., Amir, & Indriasari. R. (2019). Management of village funds. Kaili Mosangu Sintuvu Maliantinuvu Cultural Perspective.
Frucot, V., & Shearon, W. T. (1991). Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. Accounting Review, 66(1), 80-99.
Ghozali, I. (2008). Concepts and Applications with the Amos 16.0 Program. Semarang: Diponegoro University.
_____. 2011. IBM SPSS 19 Multivariate Program Analysis. Semarang: Diponegoro University.
Govindarajan, V. (1986). Impact of participation in the budgetary process on managerial attitudes and performance: Universalistic and contingency perspectives. Decision Sciences, 17(4), 496-516.
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the academy of marketing science, 40(3), 414-433.
Halacmi, A. (2005). Performance measurement is only one way of managing performance. International Journal of Productivity and Performance Management, 54, 502-516.
Ikhsan, & Isaac. (2005). Behavioral Accounting. Jakarta: Four Salemba.
Karsam, K. (2015). Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten). Jurnal Dinamika Akuntansi dan Bisnis, 2(1), 29-44.
Latan, H., & Ghozali, I. (2016). Partial Least Squares: Concepts, Techniques and Applications. Using WarpPLS 5.0 . Semarang: Diponegoro University.
Leach‐López, M. A., Stammerjohan, W. W., & Lee, K. S. (2009). Budget participation and job performance of South Korean managers mediated by job satisfaction and job relevant information. Management Research News, 32(3).
Locke, E.A. (1967). Toward a theory of task motivation and incentives. Organizational Behavior and Human Performance, 3(2), 157-189.
Locke, E. A., & Latham, G. P. (1990). A theory of goal setting & task performance. Prentice-Hall, Inc.
Mahoney, T.A., Jerdee, T.H., & Carroll, S.J. (1965). The job (s) of management. Industrial Relations, 4, 97-110.
Mahoney, T.A. (2004). Public Sector Accounting . Yogyakarta: Andi.
Mahoney, T.A. (2009). Public Sector Accounting . Yogyakarta: Andi.
Marpaung, M. (2019a). BPK Highlights Financial Report on Life Insurance Expenditures for Refugees in Palu. https: // www. google. com / amp / s /m.antaranews.com / amp / news / 891131 / bpk - highlight - reports - finance - spending - guarantees - life - refugees - on - the hammer . [accessed November 1, 2019].
Marpaung, M. (2019b). Central Sulawesi Provincial Government Receives WTP Opinion Again" https: // www. the most recent. com / 2019/05/28 / provincial government - Central Sulawesi - back - win - opinion - wtp - 2 / . [accessed on 1 Novemver 2019].
Merchant, K. A. (1985). Control in business organization. Financial Times/Prentice Hall.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review, 50(2), 274-284.
Munawar (2006). Pengaruh Karakteristik Tujuan Anggaran Terhadap Perilaku, Sikap dan Kinerja Aparat Pemerintah Daerah Di Kabupaaten Kupang. Simposium Nasional Akuntansi (SNA) IX
Mulyadi. (2001). Management Accounting: Concepts, Benefits and Engineering. 3rd ed. Jakarta: Four Salemba.
Murray, D. (1990). The performance of effect participation budgeting: An integration of intervening and moderating Variables. Behavioral Research in Accounting, 2, 105-123.
Nazaruddin, I., & Setyawan, H. (2012). The effect of budgeting participation on the performance of local government officials with Oorganizational culture, organizational commitment, motivation, decentralization, and job relevant information as moderation variables. Journal of Accounting and Investments, 12, 197-207.
Ratio. (2019). Sintuvu Posarara " https: // writingnisbah.blogspot.com / 2020/01 / series - 10 - revitalization-culture - kaili.html? M = 0 . [accessed January 20, 2020].
Republic of Indonesia. (2017). Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 134 of 2017 which contains guidelines for the preparation of APBD implemented by the Regional Government Budget Team.
Republic of Indonesia. (2019). Government Regulation Number 12 of 2019 concerning Regional Financial Management.
Schiff, M., & Lewin, A. Y. (1970). The impact of people on budgets. The Accounting Review, 45(2), 259-268.
Setiawan, R., Sumantri, S., Iskandar, T.Z., & Sulastiana, M. (2015). The effect of servant leadership on public service performance of civil servants in Bekasi City Government. Psychology and Humanity Seminar, 323-330.
Sholihin, M., & Ratmono, D. (2013). SEM-PLS analysis with WarpPLS 3.0.1. Yogyakarta: Andi.
Siallagan, H. (2018). The Role of Leadership Based on the Value of Dalihan Na Tolu in the Influence of Budget Participation on the Performance of Government Officials in North Sumatra Province with Budget Slack as Mediator. Desertation , Doctoral Program (S3) in Economics, Diponegoro University, Semarang.
Suhardini, M., Kamaliah, & Rasuli. M. (2014). Influencing participation in budget formulation, clarity of budget targets, decentralization structure, and information technology systems on the managerial performance of local governments (Case Studies on Regional Government of Riau Province). Journal of Economics, 22(3), 123-139.
Tan, J., & Peng, M. W. (2003). Organizational slack and firm performance during economic transitions: Two studies from an emerging economy. Strategic Management Journal, 24(13), 1249-1263.
Van der Stede, W. A. (2000). The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25(6), 609-622.
Yanida, M., Sudarma, M., & Rahman, A.F. (2013). The effect of budget participation on government apparatus performance. Journal of Multiparadigma Accounting, 4.
Apriansyah, G., Zirman, & Rusli. (2014). The effect of budget participation, organizational commitment, job satisfaction, job-relevant information and organizational culture on managerial performance in hospitality in Riau Province. Jom Fekon , 1(2), 1-22.
Anthony, R. N., & Govindarajan, V. (1998). Management Control Systems.
Arifin, S., & Rohman, A. (2012). The effect of budgeting participation on the performance of local government officials: Organizational commitment, organizational culture and leadership style as moderation variables. Diponegoro Journal of Accounting, 1, 1-11.
Aulad, A., Hidayati, N., & Junaidi. (2018). The effect of budgeting participation on the performance of local government officials: Organizational culture and organizational commitment as moderating variables (Empirical Study on Skpd Malang City). E-JRA , 7(7), 111-120.
Azhar, A., Agusti, R., & Dianita, E. (2009). The effect of budgeting participation on the performance of local government officials: Organizational commitment and leadership style as moderating variables (Empirical Study in Kuantan Singingi Regency). Journal of Economics, 17(3), 109-119.
Baiman, S. (1982). Agency research in management accounting: a survey. Journal of Accounting literature, 1(1), 154-210.
Bastian, I. (2006). Public Sector Accounting. Jakarta: Four Salemba.
_____. (2006b). Local Government Planning and Budgeting System in Indonesia. Jakarta: Four Salemba.
Brownell, P. (1982). A field examination of budgetary participation and locus of control. The Accounting Review, 57(4), 766-777.
Bryan, J.F., & Locke, E.A. (1967). Goal setting as a means of increasing motivation. Journal of Applied Psychology, 5(3), 274-277.
Cherrington, D. J., & Cherrington, J. O. (1973). Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research, 11, 225-253.
Darwis, N.A., Mansyur, M., & Syahran, T.R. (2018). The effectiveness of information services upholding the value of Nosabatutu on the Kaili ethnic in improving unity attitudes among students of SMP Negeri 4 Sigi. Journal of Counseling and Psychoeducation, 3(2), 1-15.
Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. Accounting Review, 68(2), 400-410.
Fitriana, A.M., Amir, & Indriasari. R. (2019). Management of village funds. Kaili Mosangu Sintuvu Maliantinuvu Cultural Perspective.
Frucot, V., & Shearon, W. T. (1991). Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. Accounting Review, 66(1), 80-99.
Ghozali, I. (2008). Concepts and Applications with the Amos 16.0 Program. Semarang: Diponegoro University.
_____. 2011. IBM SPSS 19 Multivariate Program Analysis. Semarang: Diponegoro University.
Govindarajan, V. (1986). Impact of participation in the budgetary process on managerial attitudes and performance: Universalistic and contingency perspectives. Decision Sciences, 17(4), 496-516.
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the academy of marketing science, 40(3), 414-433.
Halacmi, A. (2005). Performance measurement is only one way of managing performance. International Journal of Productivity and Performance Management, 54, 502-516.
Ikhsan, & Isaac. (2005). Behavioral Accounting. Jakarta: Four Salemba.
Karsam, K. (2015). Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten). Jurnal Dinamika Akuntansi dan Bisnis, 2(1), 29-44.
Latan, H., & Ghozali, I. (2016). Partial Least Squares: Concepts, Techniques and Applications. Using WarpPLS 5.0 . Semarang: Diponegoro University.
Leach‐López, M. A., Stammerjohan, W. W., & Lee, K. S. (2009). Budget participation and job performance of South Korean managers mediated by job satisfaction and job relevant information. Management Research News, 32(3).
Locke, E.A. (1967). Toward a theory of task motivation and incentives. Organizational Behavior and Human Performance, 3(2), 157-189.
Locke, E. A., & Latham, G. P. (1990). A theory of goal setting & task performance. Prentice-Hall, Inc.
Mahoney, T.A., Jerdee, T.H., & Carroll, S.J. (1965). The job (s) of management. Industrial Relations, 4, 97-110.
Mahoney, T.A. (2004). Public Sector Accounting . Yogyakarta: Andi.
Mahoney, T.A. (2009). Public Sector Accounting . Yogyakarta: Andi.
Marpaung, M. (2019a). BPK Highlights Financial Report on Life Insurance Expenditures for Refugees in Palu. https: // www. google. com / amp / s /m.antaranews.com / amp / news / 891131 / bpk - highlight - reports - finance - spending - guarantees - life - refugees - on - the hammer . [accessed November 1, 2019].
Marpaung, M. (2019b). Central Sulawesi Provincial Government Receives WTP Opinion Again" https: // www. the most recent. com / 2019/05/28 / provincial government - Central Sulawesi - back - win - opinion - wtp - 2 / . [accessed on 1 Novemver 2019].
Merchant, K. A. (1985). Control in business organization. Financial Times/Prentice Hall.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review, 50(2), 274-284.
Munawar (2006). Pengaruh Karakteristik Tujuan Anggaran Terhadap Perilaku, Sikap dan Kinerja Aparat Pemerintah Daerah Di Kabupaaten Kupang. Simposium Nasional Akuntansi (SNA) IX
Mulyadi. (2001). Management Accounting: Concepts, Benefits and Engineering. 3rd ed. Jakarta: Four Salemba.
Murray, D. (1990). The performance of effect participation budgeting: An integration of intervening and moderating Variables. Behavioral Research in Accounting, 2, 105-123.
Nazaruddin, I., & Setyawan, H. (2012). The effect of budgeting participation on the performance of local government officials with Oorganizational culture, organizational commitment, motivation, decentralization, and job relevant information as moderation variables. Journal of Accounting and Investments, 12, 197-207.
Ratio. (2019). Sintuvu Posarara " https: // writingnisbah.blogspot.com / 2020/01 / series - 10 - revitalization-culture - kaili.html? M = 0 . [accessed January 20, 2020].
Republic of Indonesia. (2017). Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 134 of 2017 which contains guidelines for the preparation of APBD implemented by the Regional Government Budget Team.
Republic of Indonesia. (2019). Government Regulation Number 12 of 2019 concerning Regional Financial Management.
Schiff, M., & Lewin, A. Y. (1970). The impact of people on budgets. The Accounting Review, 45(2), 259-268.
Setiawan, R., Sumantri, S., Iskandar, T.Z., & Sulastiana, M. (2015). The effect of servant leadership on public service performance of civil servants in Bekasi City Government. Psychology and Humanity Seminar, 323-330.
Sholihin, M., & Ratmono, D. (2013). SEM-PLS analysis with WarpPLS 3.0.1. Yogyakarta: Andi.
Siallagan, H. (2018). The Role of Leadership Based on the Value of Dalihan Na Tolu in the Influence of Budget Participation on the Performance of Government Officials in North Sumatra Province with Budget Slack as Mediator. Desertation , Doctoral Program (S3) in Economics, Diponegoro University, Semarang.
Suhardini, M., Kamaliah, & Rasuli. M. (2014). Influencing participation in budget formulation, clarity of budget targets, decentralization structure, and information technology systems on the managerial performance of local governments (Case Studies on Regional Government of Riau Province). Journal of Economics, 22(3), 123-139.
Tan, J., & Peng, M. W. (2003). Organizational slack and firm performance during economic transitions: Two studies from an emerging economy. Strategic Management Journal, 24(13), 1249-1263.
Van der Stede, W. A. (2000). The relationship between two consequences of budgetary controls: budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25(6), 609-622.
Yanida, M., Sudarma, M., & Rahman, A.F. (2013). The effect of budget participation on government apparatus performance. Journal of Multiparadigma Accounting, 4.