PERAN VARIABEL KOMITMEN ORGANISASI DAN INOVASI PADA HUBUNGAN PENGANGGARAN DAN KINERJA: STUDI KASUS PADA SKPD KABUPATEN MAGELANG
Abstract: This study aims to
examine the budgetary participation and performance relationship in apublic
sector organization. It also attempts to examine whether organization
commitment andperception of innovation mediate the budgetary participation and
performance relationship.To collect data of this study, survey questionnaires
are used. From 160 questionnaires weregiven to managers in a public sector
organization, questionnaires with complete answers were58 questionnaires
(36.25%). A path analysis was utilized to examine the direct and
indirecteffects of budgetary participation on managerial performance.The
analysis results indicate thatbudgetary participation and managerial
performance have positive relationship and statisticallysignificant. Budgetary
participation also directly affects organization commitment and perceptionof
innovation. But budgetary participation did not indirectly affect managerial
performance viathe intervening variables of organization commitment and
perception of innovation.
Keywords: budgetary
participation, managerial performance, organization commitment, perception of
innovation, public sector organization
Penulis: Kunwaviyah, Muchamad
Syafruddin
Kode Jurnal: jpakuntansidd1000205
