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Abstrak
Kinerja manajer publik dinilai berdasarkan berapa yang berhasil dicapai dikaitkan dengan anggaran yang telah ditetapkan. Penelitian ini bertujuan untuk menguji efek moderasi komitmen organisasi, budaya organisasi, dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran terhadap kinerja manajerial pada pemerintah Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif. Objek yang diteliti adalah pejabat struktural yang terlibat dalam penyusunan anggaran di SKPD. Data diperoleh dengan metode survei dan instrumen penelitian berbentuk kuesioner. Sampel penelitian sebanyak 89 orang yang dipilih dengan metode pengambilan sampel secara purposive sampling. Data dianalisis dengan metode Moderated Regression Analysis (MRA) yang diolah menggunakan program Statistical Package for the Social Sciences (SPSS v.20). Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. Komitmen organisasi memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja. Budaya organisasi memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja. Gaya kepemimpinan memperkuat hubungan antara partisipasi penyusunan anggaran terhadap kinerja manajerial.
Abstract
The performance of public managers is assessed based on how successfully achieved is associated with a predetermined budget. This study aims to examine the moderating effect of organizational commitment, organizational culture, and leadership style on the relationship between budget participation and managerial performance in the Makassar City government. This study uses a quantitative approach. The object under study is the structural officials involved in preparing the budget in the SKPD. Data obtained by survey methods and research instruments in the form of questionnaires. The research sample was 89 people who were chosen by purposive sampling method. Data were analyzed by Moderated Regression Analysis (MRA) method which was processed using the Statistical Package for the Social Sciences program (SPSS v.20). The results showed that budgetary participation had a positive and significant effect on managerial performance. Organizational commitment strengthens the relationship between budgetary participation and performance. Organizational culture strengthens the relationship between budgetary participation and performance. Leadership style strengthens the relationship between budgetary participation and managerial performance.
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