THE EFFORTS TO IMPROVE FINANCIAL PERFORMANCE AND MANAGERIAL PERFORMANCE THROUGH PARTICIPATIVE BUDGETING AND BUDGETARY CONTROL

Hisar Pangaribuan; Bonar Alberto Pangaribuan; Harlyn L.  Siagian

doi:10.29303/distribusi.v12i1.506

Penulis

Hisar Pangaribuan Universitas Advent Indonesia
Bonar Alberto Pangaribuan Universitas Advent Indonesia
Harlyn L. Siagian Universitas Advent Indonesia

DOI:

https://doi.org/10.29303/distribusi.v12i1.506

Kata Kunci:

pendekatan bottom-up, pengendalian anggaran, perilaku penganggaran

Abstrak

Penelitian ini mengkaji bagaimana penganggaran partisipatif dan pengendalian anggaran dapat meningkatkan kinerja keuangan dan manajerial perusahaan. Metode penelitian yang digunakan adalah konfirmasi kuantitatif dengan pendekatan variance based. Kuesioner disebarkan secara online kepada responden yang terlibat dalam proses penganggaran guna mengumpulkan data dan memudahkan persepsi obyektif mereka terhadap variabel yang diteliti. Responden yang mengisi kuesioner dengan lengkap dan mengolahnya secara valid berjumlah 67 responden. Validitas dan reliabilitas data dilakukan dan dipastikan dengan tujuan untuk memenuhi kriteria pemrosesan yang diperlukan, termasuk loading-factor, rata-rata varians yang diekstraksi, reliabilitas komposit, dan validitas diskriminan dengan rasio heterotrait-monotrait (HTMT). Hasil penelitian menunjukkan bahwa pengendalian anggaran yang memadai dan keterlibatan pihak-pihak terkait dalam pembuatan anggaran dapat meningkatkan kedisiplinan dan pemahaman anggaran yang baik bagi para manajer sehingga dapat meningkatkan kinerja manajerial dan keuangan perusahaan secara signifikan.

Unduhan

Data unduhan belum tersedia.

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