PENGARUH PERFORMANCE BASED BUDGETING TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASIONAL DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING PADA PERANGKAT DAERAH KABUPATEN SUMENEP - Jasilah, Jasilah; Yuhertiana, Indrawati (Dinamika Governance : Jurnal Ilmu Administrasi Negara, 2022)
ABSTRAK Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh performance based budgeting terhadap kinerja manajerial, pengaruh performance based budgeting terhadap komitmen organisasional, pengaruh performance based budgeting terhadap persepsi inovasi, pengaruh performance based budgeting terhadap kinerja manajerial dimediasi oleh komitmen organisasional, pengaruh performance based budgeting terhadap kinerja manajerial dimediasi oleh komitmen organisasional, performance based budgeting terhadap kinerja manajerial dimediasi oleh persepsi inovasi. Populasi dalam penelitian ini berjumlah 54 Organisasi Perangkat Daerah (OPD) pada Kabupaten Sumenep dengan 167 responden, dengan teknik pengambilan sampel menggunakan metode probability sampling, sedangkan cara pengambilan sampel yang digunakan adalah simple random sampling dengan sistem undian. Data yang diperoleh tersebut dianalisis menggunakan teknik analisis partial least square (PLS). Berdasarkan hasil analisis dan pembahasan dapat disimpulkan bahwa, H1 menyatakan bahwa dapat teruji kebenarannya, karena performance based budgeting berpengaruh signifikan terhadap kinerja manajerial. H2 menyatakan kebenarannya, karena komitmen organisasional berpengaruh signifikan terhadap kinerja manajerial. H3 menyatakan bahwa dapat teruji kebenarannya, karena persepsi inovasi berpengaruh signifikan positif terhadap kinerja manajerial. H4 menyatakan bahwa dapat teruji kebenarannya, karena performance based budgeting berpengaruh signifikan positif terhadap kinerja manajerial melalui komitmen organisasi. H5 menyatakan bahwa dapat teruji kebenarannya, karena formance based budgeting berpengaruh signifikan positif terhadap kinerja manajerial dimediasi oleh persepsi inovasi. Kata kunci: performance based budgeting, kinerja manajerial, persepsi inovasi, public sector   ABSTRACT This study was conducted with the aim of testing and analyzing the effect of performance based budgeting on managerial performance, the effect of performance based budgeting on organizational commitment, the effect of performance based budgeting on perceptions of innovation, the effect of performance based budgeting on managerial performance mediated by organizational commitment, and the influence of performance based budgeting on organizational commitment. managerial performance is mediated by organizational commitment, performance based budgeting on managerial performance is mediated by perceived innovation. The population in this study amounted to 54 SKPD in Sumenep Regency with 167 respondents, with the sampling technique using the probability sampling method, while the sampling method used was simple random sampling with a lottery system. The data obtained were analyzed using the partial least squares (PLS) analysis technique. Based on the results of the analysis and discussion, it can be concluded that, H1 states that it can be verified, because performance based budgeting has a significant effect on managerial performance. H2 states the truth, because organizational commitment has a significant effect on managerial performance. H3 states that it can be verified, because the perception of innovation has a significant positive effect on managerial performance. H4 states that it can be verified, because performance based budgeting has a significant positive effect on managerial performance through organizational commitment. H5 states that it can be verified, because formance based budgeting has a significant positive effect on managerial performance mediated by perceptions of innovation.   Keywords: performance based budgeting, managerial performance, perception of innovation, public sector DOI : https://doi.org/10.33005/jdg.v12i1.3032