Jurnal Mirai Management
Vol 8, No 2 (2023)

Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderating

Iriany Dewi Soleiman (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Flores)
Juleha Hasan (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Flores)
Nuraini Ismail (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Flores)



Article Info

Publish Date
25 Aug 2023

Abstract

The purpose of this study is to find empirical evidence whether there is an effect of budgetary participation on managerial performance at the Ende District Work Units in relation to organizational commitment as moderating variables. The inconsistency of the results from previous studies motivates researchers to raise the topic of this research again. In this study the data were obtained by distributing questionnaires to managers in the regional work units of Ende district who were involved in budgeting activity. From 159 questionnaires, only 61 completed questionnaires return and could be processed. This research was conducted using the SPSS version 21.00.The statistical method used to test the hypothesis is simple regression mode, multiple regression and moderated regression analysis. Before testing the hypothesis, the data quality was tested first and classical assumptions was conducted. The results of this reserach indicate that budgetary participation affects managerial performance with a significance level 0,000,005 .Future research is expected to add other variables which affect managerial performance. Keywords: Budgeting Participation, Organizational Commitment, Managerial Performance

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Journal Info

Abbrev

mirai

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Mirai Management adalah jurnal berkala ilmiah yang diterbitkan Program Pascasrajan Sekolah Tinggi Ilmu Ekonomi (STIE) AMKOP Makassar terbit perdana sejak tahun 2016. ...