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All Journal JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS
Richard Anthony
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Motivasi Kerja Sebagai Variabel Moderasi Yunita Christy; Maria Natalia; Sinta Setiana; Richard Anthony
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 6 No 2 (2021): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v6i2.16273

Abstract

This research intention to determine the effect of budget participation on managerial performance with organizational commitment and work motivation as moderating variables. The sample of this study were employees at managerial level (top and bottom). Researchers distributed 100 questionnaires spread to several manufacturing companies. Of the 100 questionnaires, 56 questionnaires were collected and 45 questionnaires were processed. The data collected were processed using the Multiple Liner Regression Correlation Test and Moderated Regression Analysis (MRA). Before testing the hypothesis, the researcher tested the validity, reliability, and classical assumption. The results showed that budget participation has a positive effect on managerial performance, even so when budget participation has a positive effect on managerial performance when moderated by organizational commitment and work motivation
Co-Authors Maria Natalia Sinta Setiana Yunita Christy