THE INFLUENCE OF BUDGETARY PARTICIPATION ON MANAGERIAL PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AND MOTIVATION

AS A MODERATING VARIABLE

Aliah Pratiwi¹, Budi Santoso², Ahmad Rifa’i³Magister Of Accounting, Mataram University, Indonesia

Corresponding Author : Aliah PratiwiEmail: aliahpratiwi@ymail.com

Mobile : +62-823-5959-1676

THE INFLUENCE OF BUDGETARY PARTICIPATION ON MANAGERIAL PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AND MOTIVATION

AS A MODERATING VARIABLE

Aliah Pratiwi¹, Budi Santoso², Ahmad Rifa’i³Magister Of Accounting, Mataram University, Indonesia

email¹ : aliahpratiwi@ymail.comemail2 : hebato@yahoo.com

Abstract

This study aims to examine and analyze the effect of budgetary participation on managerial performance with organizational commitment and motivation as a moderating variables. Population in this research are employees of PT. Pelabuhan Indonesia III Bima Branch and Kesyahbandaran Bima Branch, so the total population of 110 employees. The sample in this study are employees who have a position and get involved in the preparation of the budget and have a working period of at least one year in the budget preparation period. The number of samples of 53 respondents. Data analysis using Smart PLS 3.0. The results showed that budget participation had a positive and significant effect on managerial performance. The results also show that organizational commitment has a positive and significant effect on the relationship between budgetary participation and managerial performance, while motivation has a negative and significant effect on the relationship between budgetary participation and managerial performance.

Keywords: Managerial Performance, Budget Participation, Organizational Commitment and Motivation.

1. INTRODUCTIONGlobalization requires companies to compete in the business environment. With the

rapidly growing technology, consumers are now easier to get market information and determine the choice of quality products in line with expectations. In order for companies to compete in the environment, companies must create value for consumers through products, services, and quality services. To achieve this, it takes the ability to perform management functions, namely planning, organizing, directing, and problem solving. Of the four management functions, planning is the most important function. (Saragih: 2008)

Managerial performance is said to be effective when budget objectives are achieved and subordinates are given the opportunity to participate in the budgeting process and managers motivate subordinates to identify and negotiate budget targets, accept budget agreements and implement them so as to avoid negative budget impacts (Indriantoro and Supomo: 2001).

A budget is a quantitative plan in the form of monetary and nonmonetary used to translate the company's goals and strategies in operating units. Budgets are often used to assess managers' performance. Bonuses, salary increases, and promotions are all things that are

influenced by a manager's ability to achieve or exceed planned goals (Hansen and Mowen: 2004).

According to Brownell in Herimawati (2013) participation budgeting is the level of involvement and influence of a person in the process of preparing the budget. The existence of budgetary participation, will increase the responsibility and performance of lower and middle level managers. Managers can convey their creative ideas to top managers, which the idea has a goal to achieve the company's goals. From the participation of middle and lower level managers in determining the budget, a more realistic decision will be made to create greater corporate objectives (Octavia: 2009).

From the point of view of contingency theory, Govindarajan (1986) says that a contingency approach should be used to identify the conditions that make budgetary participation more effective. Researchers have proved that the effectiveness of budgetary participation depends on organizational contextual factors and the spicological nature of employees (Mia : 1988). In this study a contingency theoretical approach was adopted to evaluate the relationship of budget participation and managerial performance

Organizational commitment is an encouragement from within an individual to do something in order to support the success of the organization in accordance with the goals and prioritize the interests of the organization compared with its own interests (Weiner in Coryanata: 2004). Strong organizational commitment within the individual will make individuals strive to achieve organizational goals. Conversely, individuals with low organizational commitment will have low attention to the achievement of organizational goals and tend to try to meet their personal interests. Budgetary participation not only directly improves work performance, but also indirectly (moderation) through organizational commitment (Sardjito and Muthaher: 2007).

Motivation is a person's desire in trying to perform a task or job well. Motivation greatly affects the workings of a manager, because participation in budgeting is more effective when a manager has high motivation, so performance will increase (Mitchell: 1982 In Riyadi: 2000).

With the participation in budgeting, the managerial performance of the company will increase because the communication between subordinates with superiors in making joint decisions raises motivation in work. And with such participation, will increase managerial awareness to be more responsible for every decision that has been determined. Managers will also be motivated to improve performance. This is because the manager who is responsible, feel has a share in the progress and survival of the company, so it will be more motivated to do the best for the company for the achievement of corporate goals that have been set.

This study motivated research conducted by Kamilah et al. (2013) that examined the effect of budgetary participation on managerial performance with organizational commitment and leadership style as a moderating variable (empirical study of hospitals in Pekanbaru). The results of this study indicate that budgetary participation has a significant effect on managerial performance, organizational commitment can moderate the effect of budgetary participation on managerial performance, task-oriented leadership style can moderate the influence of budgetary participation on managerial performance, and relationship-oriented leadership style can moderate the influence of budgetary participation On managerial performance. Further research conducted by Anggarini and Sujana (2016) which examines the influence of budget participation on managerial performance at PT. BPD Bali Tabanan branch: motivation as a moderating variable. The results showed that budgetary participation had a positive effect on managerial performance. This means that the budget participation increases, the managerial performance also increases.

The result of the analysis also shows the motivation to moderate the relationship of participation of the budget with the managerial performance.

This study attempts to contribute knowledge by explaining the variables involved in the evidence of the influence of organizational commitment and motivation on the relationship between budgetary participation and managerial performance and is expected to be a positive literature addition to future accounting studies especially those related to expextancy theory, goal-setting theory, and contingency theory. In addition it is expected to be useful as additional useful input for PT. Pelabuhan Indonesia III and Kesyahbandaran Bima Bima related to the company's SOP.

This study aims to examine and analyze the effect of budgetary participation on managerial performance and to test and analyze the effect of organizational commitment and motivation on the relationship between budgetary participation and managerial performance.

2. LITERATURE STUDY AND HYPOTHESES DEVELOPMENT2.1. Literature Review2.1.1. Expextancy Theory

Expextancy Theory This theory was developed by Victor Vroom in 1964 which shows that a tendency to act in a certain way depends on the expectation that the action will produce a certain result and on the appeal of that result to the individual. The theory focuses on three relationships (in Yani: 2015) (1) The relationship between effort and performance. (2) The relationship between performance and reward. (3) The relationship between rewards and personal goals. The expectation theory says that employees will be motivated to make the optimal effort when they are confident that the business will produce a good performance appraisal.2.1.2. Goal Setting Theory

The Goal Setting Theory developed in the late 1960s, Edwin Locke argued that the intention to achieve a goal was the source of a major commitment. That is, the purpose of telling an employee a commitment what to do and how much effort should be spent. The goal-setting theory suggests that specific, difficult goals with feedback, resulting in subsequent commitment and subsequent performance.2.1.3. Contingency Theory

From the point of view of contingency theory, Govindarajan (1986) says that a contingency approach should be used to identify the conditions that make budgetary participation more effective. Researchers have proved that the effectiveness of budgetary participation depends on organizational contextual factors and the spicological nature of employees (Mia : 1988). In this study a contingency theoretical approach was adopted to evaluate the relationship of budget participation and managerial performance. The contingency factor chosen is the manager's leadership style for psychological variables (Brownell : 1983). As for organizational contextual factor is organizational commitment given by manager to company (Nouri and Parker, 1998) and also motivation.2.1.4. Managerial Performance

Managerial performance is how far managers perform management functions. Performance is related to how big the ability of each level of management in building the company and improve productivity and performance of the company both in terms of performance of human resource quality as well as financial performance (Sinaga and Siregar: 2007). Meanwhile, Riyadi (2000) managerial performance is the performance of managers in

activities that include planning, investigation, coordination, evaluation, monitoring, staffing, negotiation, representation, and overall performance. Managers produce performance by directing their talents and abilities, as well as the efforts of several others within their territory.2.1.5. Budget Participation

Participation in budgeting is a process that directly engages individuals and has an effect on the preparation of budget objectives whose performance will be assessed and likely to be rewarded on the basis of achieving their budget goals (Brownell: 1983). There are three approaches in the budgeting process according to Anthony and Govindrajan (2005), namely: (1) Top down approach, (2) Bottom up approach2.1.6. Organizational Commitment

Lutans (2006) states that organizational commitment is most often defined as: (1) a strong desire to remain as a member of a particular organization, (2) a desire to strive according to the organization's desires, (3) certain beliefs, and acceptance of organizational values and goals. Mayer and Allen (1991, 1997) in Hapsari (2010), develop organizational commitment into three, among others are (1) Affective Commitment, (2) Continuance Commitment, (3) Normative Commitment2.1.7. Motivation

Motivation is a force or factor that is contained within the human being, which raises, directs and organizes the behavior (Handoko : 1992). Thus, motivation is the impetus that exists within a person to try to make better behavioral changes in fulfilling his needs, (Hamzah : 2008). Sardiman (2006) said there are two types of motivation: (1) intrinsic motivation, and (2) extrinsic motivation.2.2. Hypothesis Development2.2.1. The Influence of Budgetary Participation on Managerial Performance

Grand Theory used in research on the influence of budget participation on managerial performance is contingency theory. Contingency approach is used to overcome the inconsistency of the results of research that has been done previously.

Participation in budgeting is expected to improve managerial performance, i.e when objectives are planned and approved in a participatory way, employees will internalize the objectives and they will have personal responsibility to achieve them through engagement in the budget process (Milani: 1975). According to Brownell (1982) participation is generally assessed as a managerial approach that can improve the performance of organizational members.

Brownell (1982) conducted a study that measured the relationship between budgetary participation and managerial performance and found a positive and significant relationship. Indriantoro's research (1993) in 179 managers from various functions of industrial companies in Jakarta also gained a positive and significant relationship between participation in budgeting and managerial performance. Based on the description, the hypothesis is:H1: Budget participation has a positive effect on managerial performance.2.2.2. The Influence of Budgetary Participation on Managerial Performance with Organizational Commitment as a Moderating Variable

Grand theory used in researching about the influence of budget participation on managerial performance with organizational commitment as moderating variable that is goal setting theory, goal-setting theory is used to explain subordinate actions in realizing the expected goals. Individual goals will determine how much effort will be done. The higher the commitment of an individual in achieving his goal will encourage the individual to do an increasingly hard business.

Rahman (2002) defines organizational commitment as an encouragement from within the individual to do something in order to support the success of the organization in accordance with the goals and prioritize the interests of the organization.

High organizational commitment will improve high performance (Randall, 1990) in Nouri and Parker (1998). Sardjito and Muthaher (2007) stated that organizational commitment strengthens the relationship between budgetary and performance budgeting. Based on the description, the hypothesis is:H2: Organizational commitment positively affects the relationship between budgetary participation and managerial performance.2.2.3. The Influence of Budgetary Participation on Managerial Performance with Motivation as a Moderating Variable

Grand theory used in researching about influence of budget participation to managerial performance with motivation as moderating variable that is hope theory. Theory of hope is also expressed by Victor H. Vroom in Hasibuan (1996) which states that the forces that motivate a person to work hard in doing his work depends on the mutual relationship between what he wants and need from the work.

Wibowo (2007) describes the performance is determined by the objectives to be achieved and to do so required the motive. Without a motive drive to achieve goals, performance will not work. Motivation will be high if the rewards received by an individual over high performance have met the dominant needs consistent with individual goals (Robbins: 2006).

Mia (1988) mentions that the process of budgeting will run more effective on conditions of employees who have high motivation and vice versa. The results of Putra's (2011) study show that motivation of work has significant influence in the relationship between budget participation on managerial performance. Based on the description, the hypothesis is:H3: Motivation positively affects the relationship between budgetary participation and managerial performance.

3. RESEARCH METHODSPopulation in this research are employees at PT. Pelabuhan Indonesia III and

Kesyahbandaran and Port Authority Class IV Bima Branch with total population of 110 employees. Sampling technique in this research use purposive sampling, that is taking samples on employees who have positions and involved in the preparation of the budget in PT. Pelabuhan Indonesia III and Kesyahbandaran Bima and employees who have a minimum working period of one year in the budget preparation period, the number of samples used in this study were 53 respondents.

The variables were measured using a questionnaire instrument containing several statements. The statements in this questionnaire are replications drawn from several previous studies with reference to the theoretical foundations relating to research variables. Based on the statements of each of these research variables, respondents were asked to provide an assessment or opinion with a Likert scale of 1-5.3.1. Data Analysis Procedure

In this study data analysis using partial approach Least Squer (PLS) with the help of SmartPLS program version 3.0. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variance. According to Ghozali (2006), PLS is an alternative approach that shifts from the SEM-based approach of covariance to being based on variants.

3.1.1. Measurement ModelMeasurement model is intended to find out how big the consistency and accuracy of data

collected.3.1.1.1. Reliability Test

Composite reliability test aims to provide consistency and accuracy of instruments in measuring the reliability of a construct. The construct reliability test with reflective indicator is done by looking at the value of cronbach's alpha and composite reliability. The value of cronbach's alpha and composite reliability should be greater than 0.70 (> 0.70) to be said to have high reliability (Ghozali & Latan: 2015).3.1.1.2. Validity Test

Validity test aims to measure the quality of instruments used and indicate the validity or validity of an instrument and how well a concept can be defined by a measure (Hair et al., 2006). Instrument validity is evaluated based on convergent and discriminant validity of the indicator calculated by using PLS. Convergent validity, aims to determine the validity of each relationship between indicators with latent variables, can be seen based on the correlation between the score of items with variable scores. The value of good convergent validity if the loading factor value (loading indicator) is greater than 0.70 (> 0.70) (Ghozali & Latan: 2015)3.1.2. Structural Model

This test is performed to test the relationship between latent variables (hypothesis testing).3.1.2.1. Coefficient of Determination (R-Squared or R2)

The R-Squared value is used to explain the effect of certain exogenous construct variables on endogenous construct variables. R-Squared can also be interpreted how big the ability of all exogenous variables in explaining the percentage of variance of endogenous variables. The R-Squared value ranges between 0 and 1, the value closer to 1 means the better the exogenous variable in explaining the variance (effect) of the endogenous variable. R-Squared values for endogenous latent variables in the structural model of 0.75 were strongly interpreted, 0.50 interpreted moderately, and 0.25 interpreted weakly (Ghozali & Latan: 2015).3.1.2.2. Hypothesis Test

This test is done by comparing the niia t-table with the t-statistic value generated from the bootstrapping process. The hypothesis is accepted if the t-statistic value is higher than the t-table value with the degree of freedom above 120 and the 95% confidence level (alpha 5%), the t-table value for the hypothesis test is 1.645 (Ghozali & Latan: 2015).

4. RESULT AND DISCUSSION4.1. Results of Questionnaire Spread

Samples that become respondents in this study are employees who have positions and involved in the preparation of the budget at PT. Pelabuhan Indonesia III Bima and Kesyahbandaran Bima and employees who have a working period of at least one year in the budget preparation period. Questionnaires were distributed to 53 respondents, while the return of 49 questionnaires. The rest can not be used because of lack of complete answers and data.4.1.1. Validity Test

Parameters used to test the validity is to see the value factor loading. The result of the validity shown in Table 1 shows that each indicator on a construct in the measurement model has been qualified. It can be seen from each indicator in a different construct with indicator in other

construct and gather at that construct with factor loading value> 0,7, so that indicator used in this research are all valid.

Table 1 Table Cross LoadingTabel Cross Loading

MP BP OC MOMP1 0,802 0,723 0,801  0,734MP2 0,919 0,850 0,905  0,909MP3 0,882 0,806 0,798  0,826MP4 0,862 0,817 0,825  0,803MP5 0,840 0,837 0,747  0,770MP6 0,913 0,853 0,907  0,912MP7 0,903 0,902 0,823  0,843MP8 0,908 0,906 0,815  0,835BP1 0,841 0,905 0,774  0,799BP2 0,724 0,790 0,694  0,770BP3 0,902 0,958 0,842  0,864BP4 0,865 0,923 0,825  0,843BP5 0,920 0,948 0,839  0,865BP6 0,823 0,809 0,807  0,769OC1 0,761 0,713 0,865  0,835OC2 0,925 0,868 0,947  0,941OC3 0,804 0,829 0,844  0,770OC4 0,816 0,814 0,850  0,773OC5 0,798 0,720 0,840  0,829OC6 0,709 0,706 0,831  0,821OC7 0,710 0,649 0,786  0,710OC8 0,870 0,804 0,924  0,915OC9 0,782 0,727 0,873  0,838MO1 0,761 0,713 0,765 0,835MO2 0,925 0,868 0,847 0,941MO3 0,804 0,829 0,844 0,870MO4 0,816 0,864 0,850 0,873MO5 0,798 0,720 0,740 0,829MO6 0,709 0,706 0,731 0,821MO7 0,809 0,749 0,786 0,810MO8  0,870  0,804  0,824 0,915

4.1.2. Reliability TestTest Reliability is performed to determine the extent to which the measurement tools

have accuracy and accuracy of consistent measurements over time. Instrument reliability is determined from the value of composite reliability and cronbach's alpha greater than 0.70.

Table 2 composite reliability and cronbach's alpha

VariableComposite Reliability

Cronbach Alpha

Information

Managerial Performance (MP) 0,965 0,958 ReliableBudget Participation (BP) 0,958 0,947 ReliableOrganizational Commitment (OC) 0,963 0,957 ReliableMotivation (MO) 0,959 0,951 Reliable

4.1.3. Evaluation of Structural ModelEvaluation of structural model is done by looking at the coefficient of determination

(R2), and hypothesis test.Table 3 Coefficient of Determination Value (R2)

Construct R2

Managerial Performance 0,972

The table above shows that the value of R2 for the latent managerial value of Managerial Performance is 0.972 which means that the variable of budget participation with organizational commitment and motivation as moderating variable affect Managerial performance is 97.2% while 2.8% is influenced by other variables Not researched.

To test the hypothesis is done by comparing the value of t-statistics with the value of t table on the significance level of 5% which results can be seen in the table below:

Table 4 Hypothesis TestPath

CoefficientT-Statistics T-Table P Values Information Decision

BP -> MP 0,387 3,183 1,645 0,002 Significant Hypothesis Accepted

BP*OC -> MP 1,345 2,201 1,645 0,028 Significant Hypothesis Accepted

BP*MO -> MP -1,389 2,204 1,645 0,028 Significant Hypothesis Accepted

4.2. Discussion4.2.1. The Influence of Budgetary Participation on Managerial Performance

The value of the path coefficient of 0.387 and the t-statistic (3.183)> t-table (1.645) indicates that budget participation has a positive and significant effect on managerial performance. This means that the higher the participation of managers in the preparation of budget in the company the better the managerial performance. Thus the first hypothesis (H1) is accepted.

The results of this test analysis is supported by data of research results indicating that most managers at PT. Pelabuhan Indonesia III and Kesyahbandaran Bima Branch participate in the budget preparation process. In the budgeting process there is intensive discussion among managers and often managers provide advice, opinions or information related to voluntary budgeting.

The results of this study support the contingency theory which says that the contingency approach can be used to identify various conditions that make budget participation more effective including in relation to budgetary participation that may affect managerial performance.

The results of this study are in line with Indriantoro Research (1993) where there is a positive and significant relationship between participation in budgeting and managerial performance.4.2.2. The Effect of Budgetary Participation on Managerial Performance With

Organizational Commitment As Moderating VariablesThe value of path coefficient of 1,345 and t-statistic value (2,201)> t-table (1,645) shows

that organizational commitment has a positive and significant effect on the relationship between budget participation and managerial performance or it can be concluded that organizational commitment can moderate the influence of budget participation on managerial performance . So the better organization's commitment will increase budget participation so that managerial performance will also increase. Thus the second hypothesis (H2) is accepted.

The results of this study support the Goal Setting Theory which reveals that people with high commitment will work harder to achieve goals and have high confidence that their efforts will produce the expected results (Locke and Latham: 2002). However, the achievement of these objectives is disrupted when mutations occur, especially for managers who are transferred to other sections that have goals and objectives that are different from their tasks and responsibilities so far, because managers need time to adapt to the new work environment.

The results of this study are in line with the research Sardjito and Muthaher (2007) stated that organizational commitment strengthens the relationship between budgetary participation and managerial performance.4.2.3. Effect of Budgetary Participation on Managerial Performance With Motivation As

Moderating VariablesThe value of path coefficient of -1.389 and t-statistic value (2,204)> t-table (1,645)

indicates that motivation has a negative and significant effect on the relationship between budget participation and managerial performance or it can be concluded that motivation can moderate the influence of budget participation on managerial performance. That is, managers work in accordance with the responsibilities provided without seeing from the salary, bonus or motivation received. Thus the third hypothesis (H3) is accepted.

The results of this study support the Theory of Hope which reveals that the forces that motivate a person to enterprisingly work in his task depend on the mutual relationship between what is desired from the work.

The results of this study are in line with the research of Putra (2011) indicating that motivation of work has a significant influence in the relationship between participation budgeting to managerial performance.

5. CLOSING5.1. Conclusion

This study aims to examine and analyze the effect of budgetary participation on managerial performance and to test and analyze the effect of budgetary participation on managerial performance with organizational commitment and motivation as moderating variables. The results showed that budget participation had a positive and significant effect on managerial performance. The results also show that organizational commitment has a positive and significant effect on the relationship between budgetary participation and managerial performance, while motivation has a negative and significant effect on the relationship between budgetary participation and managerial performance.

5.2. Limitations and Suggestions for Future ResearchThis study has limitations that can be corrected in subsequent research. Limitations in this

study include: This study only examines one independent variable that is budget participation and two moderating variables of organizational commitment and motivation, the scope of this study is limited to two companies, the sample in this study is still limited. For the next researcher, it can be studied more deeply in other variables not included in this research, for example by adding moderating variables such as organizational culture, leadership style and others. In addition, researchers can expand the location of research that is by adding the company to be studied and by adding sample research.

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