PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI

Abstract

Researches on relationship between budget participation and
managerial performance have shown inconclusive evidences. Therefore
moderating variables are necessary. Organization commitment is one of these
variables. High commitment makes individual doing his/her best for the
success of the organization. This research is conducted in SKPD Offices in
Badung Regency. The purpose is to investigate the effect of budget
participation on managerial performance and to examine whether organization
commitment can moderate the relationship between budget participation and
managerial performance. Respondents consist of member of management,
whether top, middle, and lower level. Sample is defined using purposive
sampling technique.
Result of the first hypothesis test shows that budget participation
significantly and positively affects managerial performance. The second test
results that organization commitment is not able to strengthen the relationship
between budget participation and managerial performance. Some limitations
of this research comprise the use of self rating scale on measurement of
managerial performance, and the use of only one moderating variable. Further
research could measure financial performance and also consider using other
variables that expected to moderate the relationship between budget
participation and managerial performance.