出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aims to examine the role of the managers Involved in the budgeting process to managerial performance by considering the effects of budgetary slack behavior and character of individuals such as LOC, gender perspective. The population is all manufacturing managers holding positions of functional managers in the city of Surabaya. The sampling method was convenience sampling because of the unavailability of complete the data about the number of female and male managers are easy to find and has the characteristics of the study sample will be used as respondents.The research hypothesis will be tested using statistical tools PLS (Partial Least Squares) in two different gender groups because PLS has advantages over the other multivariate techniques to measure individual behavior variables.The results showed that there was no difference between male and female managers are equally perform budgetary slack in budgetary participation mechanism and this greatly affects managerial performance. It Allows doing positive budgetary slack. This phenomenon is supported by the personal character of female managers who have an external LOC, while the male manager were not affected the character of the LOC. The manager did slack supported, because there are conservative measures in anticipation of future environmental uncertainty.
