The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial Performance

Abstract

This study aim to estimate empirically the influence of participative budgeting, budget goal clarity, and internal control implementation simultaneously or partialy on managerial performance apparatus on local government in North Sulawesi Province Area-Republic Indonesia. The method uses in this research is survey method. The samples selection uses proportionate stratified random sampling method . This study will use t test by ? = 0.05 to test each of the proposed hypothesis.The research conducted on 78 working unit area device in 15 districts of North Sulawesi Province-Republic of Indonesia. Data used in this research were  primary data collected by questioners. Analysis method uses in this research was descriptive analisys and hypothesis testing method used path analysis. The result show that there are the influence of participative budgeting, budget goal clarity and implementation of internal control simultaneously on managerial performance. Partially the participative budgeting, budget goal clarity and implementation of internal control each has a positive influence on managerial performance.

Keywords : participative budgeting, budget goal clarity, internal control, managerial performance