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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Herlina Herlina
Universitas Widyatama
Computer Science & IT Economics, Econometrics & Finance

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The Effect of Participation in Budgeting by Work Unit Managers and Budget Clarity on Managerial Performance with Internal Control as a Moderation Variable Herlina Herlina; Andry Arifian Rachman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3052

Abstract

This study aims to examine the effect of managerial participation in budget preparation and budget goal clarity on managerial performance, with internal control as a moderating variable. The research was conducted at Universitas Langlangbuana (UNLA), Bandung. The population consisted of structural and managerial officials directly involved in budgeting and internal control processes. Using purposive sampling, 63 respondents were selected. Data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that managerial participation in budget preparation and budget goal clarity have a positive effect on managerial performance. Furthermore, internal control moderates the relationship between managerial participation in budget preparation and managerial performance, as well as the relationship between budget goal clarity and managerial performance. These findings indicate that the effectiveness of budget participation and budget goal clarity in improving managerial performance depends on the quality of internal control within the organization. This study contributes to management accounting literature and provides practical implications for private higher education institutions by highlighting the importance of strengthening budgeting practices and internal control systems to improve managerial performance
Co-Authors Andry Arifian Rachman