Pengaruh Penekanan Anggaran Terhadap Kinerja Manajerial Dengan Locus of Control Sebagai Variabel Moderasi di Universitas Widyatama

Paryati, Retno; Prameswari, Gitta; M.P.P, Veronica Christina

doi:10.32670/fairvalue.v4i1.514

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“…A person's behavior is determined by a combination of internal and external forces, that is, variables that come from within a person, such as skill or effort, and forces that come from the outside, such as work challenges or luck. According to prior research (Amertadewi & Dwirandra, 2013;Hapsari & Prastiwi, 2011), budgetary participation has a beneficial influence on managerial performance, which is controlled by locus of control.…”

Section: Discussionmentioning

confidence: 99%

“…In this study, three essential ideas were utilized: Jensen & Meckling's (1976) agency theory asserts that an agency connection exists because the corporation is a contract nexus between one or more persons as principals and other parties as agents. Amertadewi & Dwirandra, (2013) explain that getting information from agents prior to the budgeting process can improve the predicted results of the principal. Therefore, this theory has described the link between the many stakeholders involved in budget preparation.…”

Section: Introductionmentioning

confidence: 99%

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Locus of Control Moderating the Influence of Budgeting Participation on Managerial Performance

et al. 2022

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This study intends to investigate the influence of involvement in budgeting on managerial performance and examine if the locus of control variable might operate as a moderating variable to mediate the relationship between budgetary participation and organizational performance. A sample of 56 individuals was collected from eight bank branch offices in Kendari via purposeful sampling, with seven respondents from each branch. The data utilized are primary data gathered through the distribution of questionnaires to all respondents and processed with the assistance of PLS statistical tests. This study reveals that engagement in budgeting has a positive and statistically significant effect on managerial performance. Moreover, the locus of control has a negative but negligibleimpactt on management performance. However, when the locus of control interacts with budgetary participation, it considerably impacts managerial performance. This suggests that the locus of control is suboptimal for tasks other than budgeting, resulting in a decline in the quality of those tasks. An unfavorable work environment can cause it; thus, self-control and the ability of managers or employees to affect the climate are unnecessary. When its activities connect with budgeting activities, it is precise with external effects controlled by a robust internal locus, so different pressures and levels cannot easily affect it. Other moderating variables may impede or enhance budgetary involvement and managerial success. Consequently, future studies might investigate the selection of additional moderating variables.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%