PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI

  • Frenni Ernis Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Jember
  • Raden Andi Sularso Fakultas Ekonomi dan Bisnis Universitas Jember
  • Siti Maria Wardayati Fakultas Ekonomi dan Bisnis Universitas Jember

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.

Published
2017-05-08
How to Cite
ERNIS, Frenni; SULARSO, Raden Andi; WARDAYATI, Siti Maria. PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI. BISMA: Jurnal Bisnis dan Manajemen, [S.l.], v. 11, n. 2, p. 139 - 154, may 2017. ISSN 2623-0879. Available at: <https://jurnal.unej.ac.id/index.php/BISMA/article/view/6308>. Date accessed: 22 nov. 2024. doi: https://doi.org/10.19184/bisma.v11i2.6308.
Section
Articles

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