PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING

Abstract

This study aimed to examine the effect of budgetary participation on managerial performance with organizational commitment as variabael moderating. The study was conducted on the managerial ladder Office Office of Government Jember consisting of the Head office, secretary, head of the field, subsection chief, section chief. The method used in this research is purposive sampling method. This study uses primary data collected directly through a questionnaire. In this study, there are three variables, namely budgetary participation as an independent variable, managerial performance as the dependent variable, and organizational commitment as a moderating variable. Measuring instruments are used for the independent variable budget Participation consists of six items and was adopted from Millani, managerial performance dependent variable consisted of nine items and was adopted from Mahoney, moderating variables organizational commitment consists of nine items and was adopted from Mowday. In this study, data quality testing instruments used are validity and reliability testing. This study also uses the classic as sumption test the normality test data, multicollinearity test, and test heteroced astisity. The analysis tool used is multiple linear regression analysis. The results of hypothesis testing in this study indicate that participation budgeting significant positive effect on managerial performance. Organizational commitment has no effect on the relationship between budgetary participation and managerial performance. Keywords: Participation Anggaran, organizational commitment, Managerial Performance