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KADEK JULI SUARDANA
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Economics, Econometrics & Finance

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI KADEK JULI SUARDANA; I KETUT SURYANAWA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Researches on relationship between budget participation andmanagerial performance have shown inconclusive evidences. Thereforemoderating variables are necessary. Organization commitment is one of thesevariables. High commitment makes individual doing his/her best for thesuccess of the organization. This research is conducted in SKPD Offices inBadung Regency. The purpose is to investigate the effect of budgetparticipation on managerial performance and to examine whether organizationcommitment can moderate the relationship between budget participation andmanagerial performance. Respondents consist of member of management,whether top, middle, and lower level. Sample is defined using purposivesampling technique.Result of the first hypothesis test shows that budget participationsignificantly and positively affects managerial performance. The second testresults that organization commitment is not able to strengthen the relationshipbetween budget participation and managerial performance. Some limitationsof this research comprise the use of self rating scale on measurement ofmanagerial performance, and the use of only one moderating variable. Furtherresearch could measure financial performance and also consider using othervariables that expected to moderate the relationship between budgetparticipation and managerial performance.
Co-Authors I Ketut Suryanawa