Analisis Perilaku Managerial dalam Perencanaan Anggaran Keuangan Perusahaan

Berta Dwi Murdoko

doi:10.31539/budgeting.v6i1.12809

Berta Dwi Murdoko Universitas Pembangunan Nasional "Veteran" Jawa Timur

DOI: https://doi.org/10.31539/budgeting.v6i1.12809

Abstract

This study aims to review managerial behavior in company financial budget planning through a literature review approach. Financial budget planning is a crucial process in company management, because it influences resource allocation and the achievement of the organization's strategic goals. Success in budget preparation is highly dependent on managerial behavior, which includes various psychological, social and structural aspects in decision making. Several factors such as cognitive bias, motivation, and conflicts of interest were found to have a significant impact on management decision making in budget preparation. Biases such as optimism bias and anchoring bias can lead to unrealistic budget predictions, while external motivations and pressures can potentially drive suboptimal decisions. In addition, an organizational culture that supports transparency and accountability increases the effectiveness of budget planning. The results of this review show that managerial behavior plays an important role in determining the quality of budget planning, and the importance of a more structured approach in managing these behavioral factors. Awareness of cognitive biases, managerial training, and implementing good control systems can increase budget accuracy and effectiveness, which ultimately has a positive impact on the company's financial performance.

Keywords: Budget Planning, Cognitive Bias, Corporate Finance, Managerial Behavior, Motivation.

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