Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)

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The Effect of Participation in Budgeting on Managerial Performance with Locus of Control and Job Relevant Information as Moderating Variables in PT. PLN (PERSERO) UP3 Palu

Authors
Saskia Islamay Faizal1, Muhammad Din2, *, Mustamin2, Abdul Kahar2, Rahma Masdar2, Masruddin2
1Student of Accounting Department, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
2Lecturer in Accounting Department, Faculty of Economics and Business, Tadulako University, Palu, Indonesia
*Corresponding author. Email: muhammaddin@untad.ac.id
Corresponding Author
Muhammad Din
Available Online 17 January 2022.
DOI
10.2991/aebmr.k.220104.006How to use a DOI?
Keywords
Budgetary Participation; Managerial Performance; Locus of Control; Job Relevant Information
Abstract

This study aims to examine the effect of budgetary participation on managerial performance at PT. PLN (Persero) UP3 Palu, the influence of participation in budgeting on managerial performance with Locus of Control as a moderating variable and the influence of participation in budgeting on managerial performance with job relevant information as a moderating variable. This research was conducted using a survey method with a questionnaire as a tool to obtain data. Samples were taken by saturated sampling method. The analytical tool used in processing the data is PLS with the help of WarpPLS software. The results show that budgetary participation has an effect on managerial performance at PT. PLN (Persero) UP3 Palu. Moreover, Locus of Control can moderate or strengthen the relationship between budgetary participation and managerial performance at PT. PLN (Persero) UP3 Palu. Meanwhile, job relevant information can moderate or strengthen the relationship between budgetary participation and managerial performance at PT. PLN (Persero) UP3 Palu.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
17 January 2022
ISBN
978-94-6239-514-5
ISSN
2352-5428
DOI
10.2991/aebmr.k.220104.006How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Saskia Islamay Faizal
AU  - Muhammad Din
AU  - Mustamin
AU  - Abdul Kahar
AU  - Rahma Masdar
AU  - Masruddin
PY  - 2022
DA  - 2022/01/17
TI  - The Effect of Participation in Budgeting on Managerial Performance with Locus of Control and Job Relevant Information as Moderating Variables in PT. PLN (PERSERO) UP3 Palu
BT  - Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
PB  - Atlantis Press
SP  - 40
EP  - 44
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220104.006
DO  - 10.2991/aebmr.k.220104.006
ID  - Faizal2022
ER  -