PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PEGAWAI SEKRETARIAT DAERAH PROVINSI JAWA TENGAH: KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING

Abstract

The main purpose of this study is to explore the relationship between budgetary participation and managerial performance in a public sector organization. It also attempts to examine whether organizational commitment and perception of innovation mediate the budgetary participation and managerial performance relationship. Data used in this study is obtained using questionnaires method. From 160 questionnaires which distributed to managers in Sekretariat Daerah Provinsi Jawa Tengah as public sector organization, 81 (50,63 %) questionnaires were sent back for then analyzed with Path Analysis technique. The data is analyzed using AMOS 18 and IBM SPSS 19 program. The result of this study proving that budgetary participation and managerial performance have positive relationship and statistically significant. The budgetary participation and managerial performance relationship also significantly mediated by organizational commitment and perception of innovation as intervening variable.