PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI KOMITMEN TUJUAN ANGGARAN DAN JOB RELEVAN INFORMATION (JRI) SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perbankan di Padang)

Abstract

This study is aimed to investigate the influence of budget participation on managerial performance and organizational commitment budget goal commitment and job relevant information (JRI) as an intervening variable. A phenomenon that occurs in connection with this study is the low participation of budget use in the field city of Padang. The data used in this study are primary data using questionnaires media. Respondents in this study were all leaders ranging from top-level managers in banks in Padang, with a return rate of questionnaires as much as 35 copies of questionnaires. Analysis of the data used is Partial Least Square (PLS). Test the hypothesis using R square test predictive relevance, tstatistic test (t test), test the discriminant validit , test path coefficients .The results of this study to indicat, there are: ( 1 ) The influence of budget participation on organizational commitment, a commitment budget goal, job relevant information ( JRI ) at banking in the city of Padang. (2) The influence of organizational commitment, a commitment budget goal, job relevant information (JRI) managerial performance at banking in the city of Padang. (3) The influence of budget participation on managerial performance through organizational commitment, commitment to budgetary purposes, the relevant job information (JRI) at banking in the field city of Padang. Keywords: Participation commitment organizational of Job Relevant Information performance