budgeting participation is a budgeting approach that enable managers to be held

budgeting participation is a budgeting approach that
enable managers to be held accountable for performance
budget, to participate in the development of the budget, participation
Budgets communicate a sense of responsibility to level managers
down and encourage creativity” (Hansen and Mowen, 2004:552 in Sari,
2013:1). Positive effects in general will arise if the company does
participation, with reference to motivation, morale, performance, initiative, satisfaction
work, work performance, and attitudes of subordinates towards work, supervisors, and
the organization itself (Munandar, 2001 in Wahyuningsih and Pramuka,
2012:1-2), it can be concluded from the positive effect that participation
Budget is one of the factors that can affect performance
company as disclosed by Wijayanti (2012:10) that performance
managerial can be enhanced by budgetary participation.

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