PERAN PSYCHOLOGICAL CAPITAL DAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMPETENSI MANAJERIAL PADA KINERJA MANAJERIAL

I Komang Abdi Parumartha Pande (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
A. A. N. B. Dwirandra (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Ni Putu Sri Harta Mimba (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)

Buletin Studi Ekonomi
VOL.22.NO.2. AGUSTUS 2017 (PP 113-261)

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.