PENGARUH PARTISIPASI ANGGARAN, BUDAYA ORGANISASI DAN SISTEM KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN VARIABEL KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Pada PT. Gading Mas Indonesian Tobacco Jember)

Abstract

The presence of human resources in a company has an important role. Nowadays, the employees are required to improve their performance to develop the company. The company should also be able to build and develop the performance in their environment. This research was conducted at PT. Gading Mas Indonesia Tobacco Jember. This research used the participation budget, culture organization and compensation as the independent variable, organization commitment as the intervening variable and employee performance as the dependent variable. The purpose of this research is to analyze the influence of participation budget, cultural organization and compensation toward the performance of the employee. Another purpose is also to analyze the influence of participation budget, culture organization and compensation system toward the employee performance through the organization commitment as the intervening variable. The population of this research is the employees of PT. Gading Mas Indonesia Tobacco Jember. The sample of this research is employees of PT. Gading Mas Indonesia Tobacco Jember which are determined by using purposive sampling (determining sample by using certain criteria). The data of this research is collected from 40 questionnaire given to the employees of PT. Gading Mas Indonesia Tobacco Jember and have been accepted that fulfil the criteria or returned for about thirty one questionnaires. One questionnaire does not fill completely and 8 questionnaires are empty. This research is analyzed by using test validity, test reliability, test classic assumption, test model, analysis of linier regression and intervening.