PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI JOB-RELEVANT INFORMATION, KEPUASAN KERJA, MOTIVASI DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Kasus pada PDAM Tirta Satria Kabupaten Banyumas)

Abstract

This study aims to comprehensively examine the effect of budgetary participation on managerial performance through job-relevant information, job satisfaction, motivation and organizational commitment as intervening variables on case study in PDAM Tirta Satria Kabupaten Banyumas. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. From 62 questionnaires given to managers or managers-equaled level in PDAM Tirta Satria Kabupaten Banyumas, 54 questionnaires (87%) were completely answered. Their response are analyzed using PLS (Partial Least Square) analysis technique through SmartPLS software to examine the direct and indirect effects of budgetary participation on managerial performance. These analysis results reveal that budgetary participation has significant positive effects to job-relevant information, job satisfaction, and motivation. However, budgetary participation does not affect to organizational commitment and does not directly affect to managerial performance but has indirect effects to managerial performance through job-relevant information and job satisfaction as mediation variables.