PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL (studi empiris Pada Perbankan Di Kota padang)

Abstract

This study aimed to examine the effect of organizational commitment and leadership style on the relationship between budgetary participation and managerial performance (Empirical studies on banks in Padang city) .population in this study which are all employees of state-owned banks or financial accounting department located in the city of Padang. The sample in this study section some accounting and finance employees in the banking located in the city Padang.Koesioner deployed a total of 112 respondents, who did not return the amount questioner 35 respondents and 9 questioner incomplete gathered pengisiannya.Data processed using regression moderating analysis (MRA).

               These results indicate that the participation of the budget, Organizational Commitment no significant effect on managerial performance while the leadership style influence on managerial performance, participation budget does not affect the performance of managerial and organizational commitment as moderating and Participation budget there is an influence on the performance of managerial leadership style as moderating ,

Keywords : Organizational Commitment, Leadership Style, Participation Budget, and KinerjaManajerial.