Pluriform Motivation as Moderation of Budget Participation Relationship towards Managerial Performance (Empirical Study on Manufacturing Industry in Indonesia)

Widi Hariyanti · Finisha Mahaestri Noor · Adenanthera Lesmana Dewa

12 citations0/0 files storedUniversal Journal of Accounting and Finance

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Accounting and Organizational Management Employee Performance and Management Financial Literacy and Behavior

Abstract

Background: Systematic planning and participation will determine the quality of organizational performance. As one of the most important aspects of business planning is budgeting. However, in many cases, budgeting does not only require systematic planning, but also requires high motivation from organizational members. If so far, motivation is mostly understood singly, this study analyzed the pluriform motivation in budget planning and managerial performance. Purpose: This research was conducted to examine the effect of budget participation on managerial performance with pluriform motivation as moderating variable. Methodology: This research was conducted by using the unit analysis with the sample of manufacturing company managers in Indonesia. The sampling technique used is the purposive method. Principal results: The result showed that there is a positive influence and significant effect of budget participation on managerial performance. The findings also showed a significant effect of pluriform motivation as moderating on the relationship between budget participation in managerial performance. Major conclusions: In general, the main findings of this study underline the importance of a more in-depth analysis of pluriform motivation in budget planning and management performance. Contributions to the field: This study combines human resource studies and behavioral accounting by investigating employees' participation and motivation and managerial performance in budget planning. Important aspects of the study: This study originally offers the idea that motivation in behavioral accounting and human resources needs to be seen in its plural form. The positive and significant influence of pluriform motivation justifies the importance of this idea in future studies.

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References

2000The "What" and "Why" of Goal Pursuits: Human Needs and the Self-Determination of Behavior 2005Self‐determination theory and work motivation 2008The Meaning of Employee Engagement 2006Intrinsic Versus Extrinsic Goal Contents in Self-Determination Theory: Another Look at the Quality of Academic Motivation 2009Work Extrinsic and Intrinsic Motivation Scale: Its value for organizational psychology research.2013Accounting, Organizations and Society 2016The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study 1986Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction

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