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Journal : distribusi

THE EFFORTS TO IMPROVE FINANCIAL PERFORMANCE AND MANAGERIAL PERFORMANCE THROUGH PARTICIPATIVE BUDGETING AND BUDGETARY CONTROL Pangaribuan, Hisar; Pangaribuan, Bonar Alberto; Siagian, Harlyn L.
Distribusi - Journal of Management and Business Vol. 12 No. 1 (2024): Distribusi, March 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i1.506

Abstract

This study examines how participative budgeting and budget control can improve a company's financial and managerial performance. The research method used is quantitative confirmation with a variance-based approach. Questionnaires were distributed online to respondents involved in the budgeting process in order to collect data and facilitate their objective perception of the variables under study. There were 67 respondents who filled out the questionnaire completely and processed it validly. The data's validity and reliability are confirmed by meeting the necessary criteria for processing, including the loading factor, average variance extracted, composite reliability, and discriminant validity with a heterotrait-monotrait ratio. The study results have shown that adequate budget control and involvement of related parties in making budgets will increase discipline and a good understanding of budgets for managers so that they can significantly improve the company's managerial and financial performance.
Co-Authors Agnes Cornelia Br Sitinjak Albert Tampubolon Aldenya Estlyen Mattea Panjaitan Aldo Arsito Alecya, Mustika Andrew Anayah Hasian Angelica Patricia Butar butar Angelina Sijabat Arifin Hasudungan Manurung Aristo Mark Obed Ezekiel, Aldo Betania Aritonang Bonar Pangaribuan Brandon Christian Tomasila Brenda Ernsky Palar Brishana Abigael Sinurat Denok Sunarsi Devi Elizabeth E. Nurzaman AR Eldi Januari Kristianto Eldrie George Talapessy Fachry Abda El Rahman Feivel Vito Christian Fernando, Rico Fery Simbolon Francis Hutabarat Franz Gruber Nainggolan, Leo Grace Sihotang Harlyn L. Siagian Harsono Yoewono Heddry Purba Heidi Pakpahan Helti Selvianti Zai HEMAT SABRIANTO R SIGALINGGING Hizkia Immanuel Silitonga Hutajulu, Rachel G. Ifki Dutrianda Ifki Putri Dwi Nanda Dutrianda Ifki Putri Dwi Nanda Dutrianda Jenny Sihombing Jenny Sihombing Jenny Sihombing Jenny Sihombing Jhon Rinendy Josua Erwin Simanjuntak Jouse Fernando HB Keiko Alina Panggabean Kevin Andrew Oktavianus Kristianto, Eldi Januari Lenita Waty Louis Albertoaran Muren May Regina Angelica Situmorang Meidy Lieke Karundeng Merilyn Britny Michael K T Marbun Mila Susanti Muren, Louis Albertoaran Mutiara Victory Natarisa Putri Genisa Nicolas Ernesto Oktaviani Silaen Olga Sarah Theresia Sagala Pakpahan, Heidi Pangaribuan, Bonar Alberto Patrecius Gultom, Alfredo Priscilla Ruth Putri Raselly Eunike Hasibuan Revalina Situmorang Rifaldo Silalahi Riky Sai Maruli Rolyana Ferinia Pintauli Saddam, Muhammad Sagala, Yos Hengky Olbioctavian Setyo Riyanto Shannen Yucta Sherin Natalia Hutasoit Sihombing, Jenny Sihombing, Novi Yosefina Silitonga, Jeannette Sipayung, Chiara Siringoringo, Zesen SOLAGRACIA ROSMALINDA SARMATUA Sukrisno Agoes Sunarsi, Denok Tampubolon, Charles Johansen Living Stone Valentine Siagian Venesia Abigael Nagara Vitri Sihombing Wing Wahyu Winarno Wing Wahyu Winarno Yana Agustina Nurcaliana Yuwaninda Septiani Zesen Siringoringo