PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA MANAJERIAL: BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI PADA SKPD DI KABUPATEN KEPULAUAN MENTAWAI

Abstract

The important of managerial performance in organization has been attracting the practitioners and
academicians. Many studies have documented that there are several factors affecting it. However,
study using the public sector organization is still limited. Therefore, this study is proposed to
investigate the effect of the budged participation (BP) and management control system (MCS) on the
managerial performance. Besides, this study also determine the role of organization culture (OC)
whether strengthen or weaken the relationship between BP and MCS with managerial performance.
In this study, we use the contigency theory as underpinning theory. By using 133 middle managers
working in Kabupaten Mentawai and Moderated regression analysis (MRA), we found that there is a
significant effect of BP and MCS on managerial performance. Besides, this study also conclude that
OC has a role of moderating variables. In this case, organization culture strenghten the relationship
between budget participation & management control system and managerial performance. Finally th
is study is contributing to the contigency theory in the sense that variation in managerial performance
in public sector could also be explainned by budget participation and management control system.
Keywords: Budgeting Participation, Management Control Systems, Managerial Performance:
Organizational Culture.