PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL : KOMITMEN ORGANISASI DAN KECUKUPAN ANGGARAN SEBAGAI VARIABEL KONTINJEN (Studi Kasus Pada Universitas Dian Nuswantoro Semarang)

Abstract

ABSTRACT Participatory budget can be considered as managerial approach which is generally assumed to be able to enhance the effectiveness of organization through the increased performance of every member both individually and in managerial performance level. This study has aim to identity several factors which are able to improve such managerial performance that can be seen from the variables such as the budgetary participation, organizational commitment and adequacy budget. In this research, 75 officials in Dian Nuswantoro University are employed as samplese. The sampling technique was census sampling, while the analysis tool used in this study was the regression analysis. The hypothesis testing result showed that the budgetary participation has the significant positive effect on organization commitment, organization commitment has the significant positive effect on managerial performance, budgetary participation has direct effect toward managerial performance and has indirect effect throughe organization commitment and finally the organization commitment has the significant positive effect on the managerial performance by the enhanced adequacy budget. Keywords: budgetary participation, organization commitment, adequacy budget, managerial performance