Jurnal Riset Akuntansi Terpadu
Vol 14, No 1 (2021): JRAT

Budget Participation and Managerial Performance with Organizational Commitment and Leadership Style as A Moderation

Mulyanah Mulyanah (Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa)
Intan Puspanita (Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa)



Article Info

Publish Date
28 Mar 2021

Abstract

The purpose of this research to know the effect of budgetary participation on managerial performance, whether organizational commitment moderates the effect of budgetary participation on managerial performance and leadership style moderates the effect of budgetary participation on managerial performance. This research uses primary data. The population in this study are managers who work in manufacturing companies in the city of Cilegon, Banten Province. Samples were taken using the purposive sampling method. Data analysis uses linear regression and moderated regression analysis. The result of this study stated that budgetary participation had a positive effect on managerial performance, organizational commitment, and leadership style moderating with the effect of strengthening the effect of budgetary participation on managerial performance.

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Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...