Motivation and Modified Commitment Effect of Internal Control System and Participation of Budgeting Preparation on Individual Performance

Mertyani Sari Dewi, I Wayan Suartana

Abstract


The study aims to obtain empirical evidence on the influence of internal control systems and participation in budgeting on individual performance with motivation and commitment as a moderator. The location of the research was conducted at 30 Regional Device Organizations (OPD) of Bangli Regency collected through questionnaires. The number of samples used was 60 employees determined by non-probability sampling method. This study was tested using moderation regression analysis. The results stated that the government's internal control system and participation in budgeting have no effect on individual performance. The results also show that work motivation cannot moderate the influence of government internal control system on individual performance, but can strengthen the influence of participation in budgeting on individual performance, then organizational commitment cannot moderate the influence of government internal control system and participation in budgeting on individual performance.


Keywords


Budget Participation; Commitment; Internal Control; Motivation; Performance.

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References


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