KOMITMEN ORGANISASI DAN DESENTRALISASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL

  • Ni Ketut Ayu Mike Ratnasari Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Wayan Pradnyantha Wirasedana Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Performance of the individuals in managerial activities that includes planning, supervision, staff selection, negotiation, and representation that reflects the overall performance of managers. The purpose of this research was to determine whether there is influence between budget participation on managerial performance, organizational commitment and decentralization as a moderating. The population used in this study were all employees at six units of PT. PLN Distribution of Bali for the fiscal year 2016. The sample was 73 determined using nonprobability sampling with purposive sampling technique. The research data come from questionnaires distributed to respondents and data analysis technique used is a simple linear regression analysis and regression analysis moderation. Based on the results of their research analysis found a positive effect of budget participation on managerial performance. Organizational commitment variable and variable decentralization has not been able to strengthen the influence of budget participation on managerial performance.

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Published
2017-05-15
How to Cite
MIKE RATNASARI, Ni Ketut Ayu; PRADNYANTHA WIRASEDANA, I Wayan. KOMITMEN ORGANISASI DAN DESENTRALISASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL. E-Jurnal Akuntansi, [S.l.], v. 19, n. 2, p. 1030-1059, may 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/27023>. Date accessed: 13 nov. 2024.
Section
Articles

Keywords

Participation Budgeting, Managerial Performance, Organizational Commitment, Decentralization