Analysis Of Factors Correlated with Management Commitment to Fulfill the Company Budget (Case Study at PT. Yamaha Music Manufacturing Asia) ISMALIANTI PUTRI This study aims to analyze the correlation between the factors and management commitment to fulfill the company budget. The objectives of study were as follows: (1) Analysing the current condition on fulfillment company budget in YMMA, (2) Analysing the process in arranging and controlling Budget in YMMA, (3) Analysing the relationship between the factor were influence management commitment to fulfill company budget, and (4) Formulating the effort to improve in arranging and controlling the company budget. This research applies a descriptive method using a questionnaires and direct observation to explain the actual condition in YMMA. To analyzing the perception respondent's answer from the questionnaires for budget goal commitment, budget participation, complete information, and budget sufficiency were used criteria distribution method. Nonparametric statistic method is used to analyze the relationship between budget goal commitment and budget participation, complete budget, individual capacity, and budget sufficiency. The Rank Spearman correlation test is used to analyze the correlation, and Kruskal-Wallis, is used to find out the partial correlation coefficient of the variables. The result of Pearson's correlation test showed that validity test for budget goal commitment, budget participation, complete information, and budget sufficiency variable were valid. Reliability test for budget goal commitment, budget participation, complete information, individual capacity, and budget sufficiency were reliable. Analysis on mid-level management perception using criteria distribution resulted that the condition of budget goal commitment and budget participation in YMMA was in bad category, but condition for complete information and budget sufficiency in YMMA were in good category. The Rank Spearman correlation analysis result a positive significant correlation between budget participation, and budget sufficiency with budget goal commitment. Individual capacity variable have a negative correlation with budget goal commitment. The Kruskal-Wallis test result for the variables has a significant relationship with budget goal commitment. The study suggested there are formulation to improve the arrangement and to control the budget process. To arrange the company budget, management should be improvied the mechanism on calculation and estimation the expenses, improving the budget estimate's mechanism, and should be maintain the procedure standardization. In controlling the company budget, the management should be improved the mid-level mangement reporting on budget fulfillment, increase budget participation from mid-level management, and increase the budget control from all management level and Cost Accounting section.