PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL APARATUR PEMERINTAH DENGAN BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING
Abstract
The relationship between budgetary participation and managerial performance has been investigated and popular topic in management accouting subject. However, there is limited studies investigated this relationship in public sector organization. Especially, investigation of the role of organisation culture, organizational commitment, and leadership style mediating relationship between budgetary particiation and managerial performance. therefore, This study aims to investigate the effect of budgetary participation, organizational culture, leadership style and organizational commitment on relationship between budget participation and managerial performance. Based on the theoritical foundation andprevious research, we developed seven hypotheses. By using the 87 respondents from 43 managerial position and using moderated regression analysis (MRA), we found that budgetary participation, organizational culture, organizational commitment positive effect on managerial performance. contrast to other variabels, leadership style has no significant effect on managerial performance. Furthermore, it was found that only organizational culture has a role as moderating variabels that mediated the relatiohsip between budgetary particiation and managerial performance. This study has a practical implication in the sense that to increase the managerial performance, organization has to increase the budgetary participation.
Keywords : Budgetary Participation, Organizational Culture, Organizational Commitment, Managerial Performance
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