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All Journal Enrichment: Journal of Multidisciplinary Research and Development
Abdul Halim
Universitas Muhammadiyah Kalimantan Timur Indonesia
Humanities Economics, Econometrics & Finance Engineering Health Professions Social Sciences

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Determining the Dominant Variable in Budgeting on Performance Effectiveness / PT (Persero) Indra Karya All Branches in Indonesia Abdul Halim; Muhammad Iqbal Pribadi
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 9 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i9.78

Abstract

Budgeting is an important managerial mechanism for translating organizational plans into measurable targets and supporting performance effectiveness, particularly when branch managers are responsible for implementing budgets under different operating conditions. This study aims to determine and analyze which of five budgeting characteristics participation in budget preparation, clarity of budget goals, budget feedback, budget evaluation, and budget difficulty—has the dominant relationship with the performance effectiveness of PT (Persero) Indra Karya across all branches in Indonesia. Using a saturated sampling technique, the study involved 41 branch managers. Primary data were collected directly from respondents through questionnaires distributed via Google Forms and analyzed using multiple linear regression after validity, reliability, linearity, model-feasibility, multicollinearity, heteroscedasticity, and normality testing. The hypotheses were evaluated using t-tests. The results show that all five budgeting variables have positive and statistically significant coefficients at the 5% level. Participation in budget preparation has the largest regression coefficient (0.634; p = 0.021), compared with clarity of budget goals (0.423; p = 0.023), budget feedback (0.353; p = 0.032), budget evaluation (0.335; p = 0.030), and budget difficulty (0.417; p = 0.025). Thus, budgeting participation is identified as the dominant variable. Practically, the findings indicate that PT (Persero) Indra Karya should give greater attention to meaningful branch-manager participation in budget preparation while maintaining clarity, feedback, evaluation, and achievable budget difficulty to support performance effectiveness
Co-Authors Muhammad Iqbal Pribadi