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

  • Mertyani Sari Dewi Faculty of Economics and Business, University of Udayana, Indonesia
  • I Wayan Suartana Faculty of Economics and Business, University of Udayana, Indonesia
Keywords: Budget Participation, Commitment, Internal Control, Motivation, Performance.


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.


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