PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING

Abstract

The present study aims to examine the budgetary participation and performance relationship in a public sector organization. It also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and performance relationship. To collect data of this study, survey questionnaires are used. From 160 questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 58 questionnaires (36.25%). A path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerial performance. The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation also directly affects organization commitment and perception of innovation. But budgetary participation did not indirectly affect managerial performance via the intervening variables of organization commitment and perception of innovation.