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Samosir, Hendrik E.S
Sumatera Research
Economics, Econometrics & Finance

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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Melalui Komitmen Organisasi Sebagai Variabel Intervening Samosir, Hendrik E.S
Jurnal Ilmiah Professional Indonesia Vol 2 No 1 (2018): Jurnal Ilmiah Profesional Indonesia
Publisher : Sumatera Research

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Abstract

ABSTRACT This research is a field research conducted in field hospital estomihi. The purpose of this study is to find out how the influence of budgetary participation has an impact on managerial performance directly or through organizational commitment. Based on the results of research and data analysis, the conclusion is: budget participation has a positive and significant effect on managerial performance and direct influence on managerial performance is greater than influence through intervening variable. Keywords : budgetary participation, organizational commitment, managerial performance   ABSTRAK Penelitian ini merupakan penelitian lapangan yang dilakukan di rumah sakit Estomihi. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh partisipasi anggaran memiliki dampak pada kinerja manajerial secara langsung atau melalui komitmen organisasi. Berdasarkan hasil penelitian dan analisis data, kesimpulannya adalah: partisipasi anggaran memiliki pengaruh positif dan signifikan terhadap kinerja manajerial dan pengaruh langsung terhadap kinerja manajerial lebih besar daripada pengaruh melalui variabel intervening. Kata kunci : partisipasi anggaran, komitmen organisasi, kinerja manajerial
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