ANGGARAN PARTISIPATIF DAN KINERJA MANAJERIAL- PERAN VARIABEL LOCUS OF CONTROL DAN MOTIVASI

Abstract

The relationship between participative budget and managerial performance has been attracting many managerial accounting researchers for years. Common perceptions believe that participative budget has positive impacts on managerial performance. However, previous empirical studies tend to be inconclusive and even end up with equivocal and often contradictory results. To reconcile these contradictory results, researcher need to investigate the relationship by utilizing moderating and intervening variables (Murray, 1990). This study empirically examined the role of motivation as intervening variable on the relationship between participative budget and managerial performance, and locus of control as moderating variable on the participative budget and motivation relationship. Using a purposive sampling method, moment structure analysis and multiple regression analysis, the results indicate that motivation mediates the relationship between participative budget and managerial performance. The findings, unfortunately, do not support the previous first research in this area (Brownell and McInnes, 1986). Other finding from this study indicates that interaction between participative budget and locus of control does not have any significant effect on motivation.