The Effect Of Budget Participation, Target Clarity, And Management Control System On Managerial Performance Of Port Service Company In Surabaya
DOI:
https://doi.org/10.31000/bvaj.v9i2.15275Abstract
Managerial Performance (KM) reflects a manager's ability to effectively carry out planning, coordination, supervision, evaluation, staff management, and decision-making functions. In port service companies with complex operational activities, managerial performance achievement is strongly influenced by the quality of budget preparation and the strength of the implemented control system. Several key factors that potentially influence Managerial Performance, and are the focus of this study, are Budget Preparation Participation (PPA), Budget Target Clarity (KSA), and Management Control System (MSS). PPA is measured through the level of involvement, input, and participation of managers in budget revisions; KSA is assessed through the clarity, specification, and measurability of budget targets; while MSS is seen from the organizational structure, planning process, follow-up on deviations, and reporting mechanisms. The dependent variable, namely Managerial Performance, is measured based on managerial function indicators such as planning, supervision, coordination, evaluation, negotiation, and representation. This study uses a quantitative approach with primary data obtained through distributing questionnaires to 101 structural employees at a port service company in Surabaya, consisting of Senior Vice Presidents, Vice Presidents, and Superintendents. Data analysis used Partial Least Squares (PLS) through the SmartPLS 4 application to test the causal relationship between variables. This study offers novelty by integrating PPA, KSA, and SPM in one structural model, and simultaneously examining their influence on Managerial Performance in port companies that are highly dependent on budget effectiveness and management control. The results show that PPA, KSA, and SPM each have a positive and significant influence on Managerial Performance, with SPM being the most dominant factor.
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