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All Journal Bisma: Jurnal Bisnis dan Manajemen
Ernis, Frenni
Jurusan Manajemen Fakultas Ekonomi dan Bisnis
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI Ernis, Frenni; Sularso, Raden Andi; Wardayati, Siti Maria
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 2 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i2.6308

Abstract

Abstract: This study aimed to analyze the effect of budget participation on managerial performance with organizational commitment and motivation as the intervening variables. Data were collected by distributing questionnaires to structural officials of the Government of Bondowoso Regency. The collected data were then analyzed using Structural Equation Modeling (SEM). Results showed that budget participation has significant and positive effect on managerial performance. Budget participation also has a positive and significant effect on organizational commitment and motivation. Results of the research also demonstrate that organizational commitment and motivation have positive and significant effects on managerial performance. Budget participation also affects managerial performance through organizational commitment and motivation. Keywords: Budget Participation, Organizational Commitment, Motivation, Job Relevant Information, and Managerial Performance.
Co-Authors Raden Andi Sularso, Raden Andi Siti Maria Wardayati