PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL POLDA BESERTA JAJARANNYA DENGAN KOMITMEN ORGANISASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING

Abstract

This study aims to reexamine the effect of participation in budgeting and managerial performance . Contingency approach used in this study because there are aspects of each situation in the implementation of relationship participation in budgeting and managerial performance . Organizational commitment , and locus of control is a factor that is used to moderate the relationship.Collecting data in this study using a questionnaire survey . Questionnaires were distributed to 132 employees who work in Bengkulu Police involved in the budgeting process . And as much as 114 questionnaires received , 17 of which can not be used because of incomplete filling incomplete so that the number of questionnaires that could be analyzed only 97 copies . The data collected were processed using multiple regression analysis to examine the effect of budgetary participation on managerial performance .The results of this study indicate that participation in budgeting positive effect on managerial performance. Participation in budgeting negatively affect the performance of managerial and organizational commitment as a moderating variable . And participation in the preparation of the budget is not a positive influence on managerial performance with the Locus of control as a moderating variable.

Keywords :      Participation budgeting , managerial performance , organizational commitment, locus of control