The Effect of Participation in Budgeting and Internal Control on Managerial Performance in Traditional Market Merchants’ Association with Social Capital as Moderating Variable

DOI

10.2991/aer.k.210121.025How to use a DOI?

Keywords

Budget Participation, Intern Control, Social Capital, Managerial Performance

Abstract

This study aims to determine the influence of budget participation and intern control through social capital as moderating variable towards the managerial performance of Asosiasi Pedagang Pasar Seluruh Indonesia (APPSI) which located in four traditional market type A in Bantul Regency namely APPSI Pasar Bantul, APPSI Pasar Imogiri, APPSI Pasar Piyungan, dan APPSI Pasar Niten. The result of this study is expected to contribute to informal organizations in the event of maximizing the activities of budget participation and intern control to be able to create a better managerial performance by applying social capital that has a decisive role in the process of institutional development. The data used in this study is primary data collected from 100 respondents who are the administrator of the APPSI in each market who have a direct role and essential responsibility to the organization. Data collection in this study using questionnaires and purposive sampling was chosen as the sampling method. This study uses multiple linear regression and interaction testing or Moderated Regression Analysis (MRA) as the analysis model, which is processed using the SPSS software application. The result of this study indicates that budget participation positively influenced organizational performance. Meanwhile, intern control does not affect organizational performance. Besides, social capital as the moderating variable significantly strengthens the positive effect of budget participation towards managerial performance. Meanwhile, social capital, as a moderating variable, does not enhance the positive influence of intern control on managerial performance.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Almira Nur’azmi Amrin
AU  - Ietje Nazaruddin
PY  - 2021
DA  - 2021/01/21
TI  - The Effect of Participation in Budgeting and Internal Control on Managerial Performance in Traditional Market Merchants’ Association with Social Capital as Moderating Variable
BT  - Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020)
PB  - Atlantis Press
SP  - 183
EP  - 190
SN  - 2352-5428
UR  - https://doi.org/10.2991/aer.k.210121.025
DO  - 10.2991/aer.k.210121.025
ID  - Amrin2021
ER  -