PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL, MELALUI KOMITMEN ORGANISASI DAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada 15 Perusahaan Di Kota Semarang)

Abstract

The present study aims to examine the budgetary participation and managerial performance relationship on 15 company in Semarang. It also attempts to examine whether organization commitment and motivation mediate the budgetary participation and managerial performance relationship. This study used survey questionnaires method to middle-low managers and supervisors. Questionnaires were given to 45 respondents. A total of 42 questionners were received back and the questionners can be used to work are 41. A path analysis was utilized to examine the direct and indirect effects of budgetary participation toward managerial performance. The result in this research indicate that budgetary participation has no direct effect toward managerial performance. Budgetary participation has positive and significant effect toward organizational commitment and motivation. Budgetary participation also has indirect effect toward managerial performance via commitment organization as a intervening variable, but budgetary participation has no indirect effect toward managerial performance via motivation as a intervening variable.