公司在面臨全球化的壓力下需要一個新的管理策略，才能在公司組織以及適應瞬息萬變的商業環境下達成平衡。在印尼商業發展非常競爭。由於印尼健康、穩定的經濟環境，增加投資會造成競爭更加激烈。與競爭對手的高度競爭以及快速的環境變遷，促使管理人尋找更多資訊滿足來了解這些變化的需求。其中一個策略性管理計劃，讓公司可以使用，以維持公司的是做預算，在準備預算時，溝通是必要的，主管與部屬需要分享資訊。因此做預算的過程是必要參與的。在做預算的過程中參與的角色可以讓所有員工擁有承擔精神。根據目標設定理論，預算參與可以透過(1)鼓勵承諾(2)動機(3)分享內部資訊以影響管理成果。

這個研究旨在檢驗預算參與對管理成果的影響，透過預算目標的承諾、預算目標的困難、工作相關的資訊，以及程序正義作為中介變項。這個研究以量化方法來探究架構的結構與個人觀點。數據來源是初級資料，數據是由廣泛的問卷結果得出的。數據的抽樣來自印尼的公司。Mac的Smart PLS 3.0作為分析研究的假說。除此之外，結果顯示預算參與和管理成果有弱勢的正面關係，但是預算參與透過預算目標的承諾、預算目標的困難、工作相關的資訊，以及程序正義，可以改善管理成果。

Companies are faced with the pressures of globalization that requires a new management strategy plan to maintain business organization and adapt to a dynamic business environment. In Indonesia, the competitiveness of business development is quite high. The healthy and stable economic condition of Indonesia give an impact on increasing the level of investments that could make the business competition more intense. High competition among competitors and rapid environmental changes force managers to seek more information to fulfill their need to understand the changes. One of the strategic management plans that companies can use to maintain a business organization is making a budget. In preparing a budget, communication is needed between supervisors and subordinates to share the information. Therefore, it is necessary to participate in the making of a budget. Participatory role in the form of involvement in the budgeting process will foster a sense of commitment from all managers. According to the goal-setting theory, budget participation could affect managerial performance through (1) encouraging commitment, (2) motivation, then (3) sharing internal information.

This study aimed to examine the influence of budget participation to managerial performance through budget goal commitment, budget goal difficulty, job-relevant information, and procedural fairness as an intervening variable. Quantitative methodologies were used in this study to explore frameworks in structural and manager perspectives. The source of the data used was primary data, collected by spreading questionnaires to companies in Indonesia. Smart PLS 3.0 for Mac is used to analyze the hypothesis of the research. Furthermore, the results show that budget participation and managerial performance has a weak positive relationship, but the budget participation could enhance managerial performance through budget goal difficulty, budget goal commitment, job-relevant information, and procedural fairness, which has a significant effect.

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