文章基本信息

标题：The Influence of Organizational Commitment and Motivation in the Relationship between Budget Participation and Managerial Performance (Empirical Study on Provincial Government Agencies ( SKPA) of Aceh Province, Indonesia)
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作者：Muslim A. Djalil ; Mirna Indriani ; Muttaqin Muttaqin 等
期刊名称：BRAND : Broad Research in Accounting, Negotiation, and Distribution
电子版ISSN：2067-8177
出版年度：2017
卷号：8
期号：1
页码：12-24
语种：English
出版社：EduSoft Publishing Bacau
摘要：The objective of research is to empirically examine the influence of organizational commitment and motivation in the relationship between budget participation and managerial performance of Provincial Government Agencies (SKPA) of Aceh Province. Total samples used in this study were 92 respondents who were in the position of Echelon III and IV in SKPA of Aceh Province. The data source of this study was primary data obtained through the distribution of a questionnaire to the selected respondents. The collected data were analyzed by using Path Analysis Method. The result of the study indicated that the organizational commitment, motivation, and budget participation have a significant influence on the managerial performance both simultaneously and partially. However, the organizational commitment and motivation did not mediate the relationship between budget participation and managerial performance. Keywords: Managerial Performance, Budget Participation, Organizational Commitment, Motivation