PENGARUH BUDAYA DAN KOMITMEN ORGANISASI SERTA HUBUNGANNYA ANTARA PARTISIPASI PENGANGGARAN DAN KINERJA MANAJERIAL PERUSAHAAN AMDK DI PASURUAN
ABSTRACK: This study examines
the effects of 1) budgetary participation on the managerial performance and 2) organizational
culture on moderating relationship between budgetary participation and
managerial performance. This study also examine organizational commitment on
moderating the relationship between budgetary participation and managerial
performance. This study use data obtained from AMDK companies in Pasuruan
through proportional stratified sampling. This studies’ respondents are middle
and lower managers in 20 AMDK companies
in Pasuruan, East Java, Indonesia. From 120 questionnaires distribute to
respondents, only 68 questionnaires were returned and were useable for analysis
a response rate of 56,67 %. The method to analyze data is a moderating
regression analysis. The results show that budgetary participation has no
influence on managerial performance. Organizational culture as moderating
variable has no influence on relationship between budgetary participation and
managerial performance. Organizational commitment as moderating variable has a
negative influence and significant relationship between budgetary participation
and managerial performance.
Keywords: organizational
culture, organizational commitment, budgetary participation and manage-rial
performance
Penulis: Titik Wijayanti
Kode Jurnal: jppiodd120019
