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I Komang Abdi Parumartha Pande
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance

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PERAN PSYCHOLOGICAL CAPITAL DAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMPETENSI MANAJERIAL PADA KINERJA MANAJERIAL I Komang Abdi Parumartha Pande; A. A. N. B. Dwirandra; Ni Putu Sri Harta Mimba
Buletin Studi Ekonomi VOL.22.NO.2. AGUSTUS 2017 (PP 113-261)
Publisher : Buletin Studi Ekonomi

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Abstract

This study aimed to test the performance by integrating the budgetary participation and managerialcompetence with conditional factors (psychological capital and organization commitment). Performancetested was the managerial performance of Denpasar Water Supply Company. The research was conductedby survey and questionnair distributed to all managers who have a higher management and staff as wellas directly involved in the budgeting process. The questionnaire can be used is 36 questionnaires. Dataanalysis was performed using regression and residual test for equality moderation. The results showedbudgetary participation and managerial competence has positive effect on managerial performance;psychological capital and organizational commitment strengthening effect budgetary participation onmanagerial performance; psychological capital and organizational commitment strengthening effectmanagerial competence on managerial performance.Keywords: managerial performance, budgetary participation, managerial competence,psychological capital, organizational commitment.
Co-Authors Anak Agung Ngurah Bagus Dwirandra Ni Putu Sri Harta Mimba