PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIALMELALUI KOMITMEN ORGANISASI DANBUDGETEMPHASIS SEBAGAI VARIABEL INTERVENING (Studi Kasus pada SKPD PemerintahKabupaten Boyolali)
Abstract: This study aims to
examine the influence of budgetary participation to managerial performance
relationship in a public sector organization. It also attempts to examine
whether organization commitment and budget emphasis mediate the budgetary
participation and managerial performance relationship.This study used survey
questionnaires method that was implemented toward managers in a public sector
organization. Questionnaires were given to 133 respondents. From a total of 101
questionnaires which were received back, 90 questionnaires were able to be used
for the research, so its response rate is 68%. A path analysis was utilized to
examine the direct and indirect effects of budgetary participation toward
managerial performance. The result of research analysis shows that budgetary
participation has a direct effect toward managerial performance, commitment
organization and budget emphasis.
Besides, budgetary participation also has an indirect effect toward
managerial performance via organization commitment and budget emphasis as an
intervening variable.
Penulis: Hidayat Setiadi, Etna
Nur Afri Yuyetta
Kdoe Jurnal: jpakuntansidd131082
