This study investigates effect of matching among budget components in budgeting procedure on managerial performance. Budget component include budget participation, budget target, budget revision, and budget evaluation. Many budgeting research test contingency fit with contextual factors like uncertainty, organizational factors e.g. structure, culture, and behavioral i.e motivation. Research finding shows that participation doesn’t have impact on budget goal. Fit between budget goal and budget revision and budget evaluation have positive effect on managerial performance but not significant. While budget revision and budget evaluation have significant effect. Empirical evidences indicate that budget revision and budget evaluation are not contingency factors of budget goal difficulty. Research suggests to investigate strategic planning as contingency factor of budget procedure.
Keywords: budget component, contingency, and managerial performance.
PENDAHULUAN
Sistem Anggaran memiliki fungsi manajerial yang meliputi perencanaan, koordinasi, evaluasi (pengendalian), dan umpan balik. Terkait dengan fungsi manajerial maka antara satu komponen anggaran dengan komponen anggaran lain me¬miliki time sequence. Blocher et al. (2000) menyata¬kan bahwa efektivitas anggaran tidak hanya tergantung satu komponen saja tetapi keber¬hasilan anggaran dipengaruhi oleh perpaduan dan interdependensi antar komponen anggaran.
Sebagai bagian dari system pengendalian mana¬jemen, system anggaran meliputi (1) struk¬tur pengendalian anggaran, (2) prosedur, dan (3) kebijakan anggaran. Struktur pengendalian ang¬garan ditunjukkan oleh kebutuhan anggaran pada semua level meliputi korporat, departemen, divisi, fungsi-fungsi produksi, pemasaran, unit bisnis, atau bahkan liniproduk (Hansen dan Mowen 1995, 667).
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