文章基本信息

标题：PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI
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作者：KADEK JULI SUARDANA ; KADEK JULI SUARDANA ; I KETUT SURYANAWA 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2010
卷号：5
期号：1
页码：1-12
语种：Indonesian
出版社：Universitas Udayana
摘要：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.
关键词：participation; managerial performance; organization commitment