THE ROLE OF ASPECTS WHICH INFLUENCE MANAGER'S BEHAVIOR ON THE ATTAINMENT OF BUDGET IN THE LARGE SCALE MANUFACTURING COMPANIES IN BANDUNG
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Date
2012-01-25
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International Conference on Business, Entrepreneurship and Management 2012, San Beda College
Abstract
The purpose of this study is to reveal the role aspects which influence manager's behavior in
budgetary system, such as participative budgeting, the degree of budget target difficulty,
controllability of cost, frequent of performance reports, the measure of performance, and
incentive on the attainment of budget, and partially simultaneously.
The object of this study is the large scale manufacturing companies in Bandung. Data were
collected by distributing questionnaire to financial managers, production managers, and
marketing managers as respondents. The research method used survey and simple random
sampling technique was employed. The model of data analysis is multiple regression model. The
role of aspects which influence manager's behavior in budgeting system on the attainment of
budget is positive.
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Keywords
budgeting, manager's behavior