THE INFLUENCE OF PARTICIPATION IN BUDGET PREPARATION ON MANAGERIAL PERFORMANCE AT PT PLN (PERSERO) DISTRIBUTION MAIN UNIT AND SULAWESI LOAD MANAGEMENT CENTER
Abstract
This research aims to determine the effect of participation in budget preparation on managerial performance at PT. PLN (Persero) Main Distribution Unit and Sulawesi Load Control Center, reviewed based on Descriptive Statistics. The number of samples taken was 60 people using the Slovin formula. As a data collection technique, a questionnaire was used, then the data was processed using the SPSS Version 25 application. After the data was processed and analyzed, it was found that the participation of budget preparers (X) had a positive and significant effect on managerial performance (Y). For this reason, the author suggests that PT. PLN (Persero), Main Distribution Unit and Sulawesi Expense Management Center, maximizes and increases the participation of assistant managers, supervisors, unit managers and related staff in budget preparation so that their managerial performance will also improve, thus having a positive impact on the company's development.
Keywords: Participation, Budget Preparation, Managerial Performance, PT. PLN, Makassar
References
Ghozali, & Latan. (2015). Partial Least Squares, Konsep Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 (2nd ed., Vol. 1). Badan Penerbit Universitas Diponegoro.
Gozhali, I. (2015). Partial Least Squares, Konsep Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 (2nd ed.). Badan Penerbit Universitas Diponegoro.
Guntara, F., Delvianti, ;, Sri, ;, & Putri, Y. A. (2021). PENGARUH TOTAL QUALITY MANAGEMENT, PENGENDALIAN BIAYA DAN KOMPENSASI PEGAWAI TERHADAP KINERJA MANAJEMEN PT BANK PERKREDITAN RAKYAT GEMA PESISIR KABUPATEN PESISIR SELATAN Effect Of Total Quality Management, Cost Control And Employee Compensation On Managem. Pareso Jurnal, 3(3), 457–470.
Halik, M., & Halik, J. (2021). Does the Basic Christian Community (BCC) need to do Financial Accountability to the Parish? https://doi.org/10.4108/eai.4-11-2020.2304614
Irdawati, I., Misnawati, M., Bindarto, B., Yunila, Y., & Hardiyono, H. (2021). Direction of the Cost of Equity Capital in Manufacturing Companies. Jurnal Akuntansi, 25(2), 314–329.
Palalangan, C. A., Halik, J. B., & Halik, M. Y. (2017). Pengaruh Audit Tenure, Rotasi Audit Dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit. Jurnal Buana Akuntansi, 4(2), 42–58. corolus@ukipaulus.ac.id
Sugiono. (1999). Metodologi Penelitian Administrasi (Edisi Kedua). CV.Alfa Beta.
Sugiyono. (2007). Memahami Penelitian Kualitatif. ALFABETA.
Thaha, S., Irdawati, I., Hariyanti, H., Saleh, L., & Hardiyono, H. (2022). Effect of Knowledge and Locus Of Control on Intellectual Capital and Quality of Financial Reports. ATESTASI: Jurnal Ilmiah Akuntansi, 5(1), 284–295.
DOI: https://doi.org/10.37531/jebm.v1i3.66
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Journal of Entrepreneur, Business and Management
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
| Journal of Entrepreneur, Business and Management |
| Journal of Entrepreneur, Business and Management (jebm), with registered number ISSN 2987-5331 (Online), is published by Entrepreneurship Undergraduate Program at Amkop Business School (STIE Amkop). The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License |
Journal of Entrepreneur, Business and Management
