Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Motivasi Kerja Sebagai Variabel Moderasi

Abstract

This research intention to determine the effect of budget participation on managerial performance with organizational commitment and work motivation as moderating variables. The sample of this study were employees at managerial level (top and bottom). Researchers distributed 100 questionnaires spread to several manufacturing companies. Of the 100 questionnaires, 56 questionnaires were collected and 45 questionnaires were processed. The data collected were processed using the Multiple Liner Regression Correlation Test and Moderated Regression Analysis (MRA). Before testing the hypothesis, the researcher tested the validity, reliability, and classical assumption. The results showed that budget participation has a positive effect on managerial performance, even so when budget participation has a positive effect on managerial performance when moderated by organizational commitment and work motivation

The Influence of Budget Participation on Managerial Performance With Organizational Commitment, Locus of Control and Decentralization as Moderating Variables at Pt Pos Indonesia Jambi City

“…Meanwhile, simultaneously, budget participation and accountability accounting influence managerial performance. This is similar to Christy et al (2021), but budget participation has no effect when moderated by organizational commitment and work motivation.…”

Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Desentralisasi Dan Motivasi Sebagai Variabel Moderasi (Studi Empiris Di RSUD Dr. Soediran Mangun Soemarso Kabupaten Wonogiri)

“…Ermawati, 2017;Y. Ermawati et al, 2023;Febria et al, 2021;Fifi Suprida et al, 2022;Giusti et al, 2018;Heski, 2017;Isgiyarta et al, 2019;Kiswoyo et al, 2020;Maulida et al, 2021;Meirina & Aziora, 2020;Murdayanti et al, 2020;Novlina et al, 2020;Oyewo & Adyeye, 2018;Puji Handayati & Brilian Prastiti Andri Safitri, 2020;Putri, 2016;Rini et al, 2022;Setiawan & Rohani, 2019;Soedarman et al, 2023;Suryani & Pujiono, 2020;Widyawati, 2018;Wiratno et al, 2016;Wiwaha & Suryathi, 2018;Yunita Christy et al, 2021). Hasil penelitian ini menolak kesimpulan yang diberikan dari penelitian Ermawati & Apriyanti (2016); Oba et al, (2021) yang menunjukkan bahwa partisipatif anggaran tidak berpengaruh terhadap kinerja manajerial.…”