TY  - JOUR
T1  - The Influence of Budget Participation and Participation in
Budget Control on Managerial Performance
AU - Ingga, Ibrahim 
JO  - International Business Management
VL  - 10
IS  - 19
SP  - 4699
EP  - 4702
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.4699.4702
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.4699.4702
KW  - Budget participation
KW  -participation in budget control
KW  -motivation
KW  -organizational commitment
KW  -managerial performance
AB  - The purpose of this research is to examine the influence of Budget Participation (BP) and Participation In Budget Control (PIBC) on Managerial Performance (MP). Motivation and Organizational Commitment (OC) are determined as the intervening variables. The research population is consists of the all managers of industry manufacture in Sidoarjo county. To get the data for the research analysis were gathered from these managers through the questionnaire. To achieve the purpose of this research is by using the purposive sampling method. The sample of research is consists of 90 managers in industry manufacture have surveyed. To get the evidence of the research finding, the data was processed by using the Partial Least Square (PLS). The primary finding of this research was BP had not influence on MP and PIBC had influence significantly on MP. Motivation had strong intervening effect on the relationship between BP and PIBC with the MP. Motivation and OC had influence significantly on MP. OC had strong intervening effect on the relationship between BP and PIBC with the MP. It contributed to improve the participation of manager, not only in BP but also in PIBC.
ER  -