Pengaruh Budaya Dan Komitmen Organisasi Serta Hubungannya Antara Partisipasi Penganggaran Dan Kinerja Manajerial Perusahaan AMDK Di Pasuruan

PENGARUH BUDAYA DAN KOMITMEN ORGANISASI SERTA HUBUNGANNYA ANTARA PARTISIPASI PENGANGGARAN DAN
KINERJA MANAJERIAL PERUSAHAAN AMDK DI PASURUAN

Titik Wijayanti
Magister Manajemen Universitas Muhammadiyah Malang
E-mail: titikwijayanti98@yahoo.com

ABSTRACK

This study examines the effects of 1) budgetary participation on the managerial performance and 2) organizational culture on  moderating relationship between budgetary participation and managerial performance. This study also examine organizational commitment on moderating the relationship between budgetary participation and managerial performance. This study use data obtained from AMDK companies in Pasuruan through proportional stratified sampling. This studies’ respondents are middle and lower managers in 20 AMDK companies in Pasuruan, East Java, Indonesia. From 120 questionnaires distribute to respondents, only 68 questionnaires were returned and were useable for analysis a response rate of 56,67 %. The method to analyze data is a moderating regression analysis. The results show that budgetary participation has no influence on managerial performance. Organizational culture as moderating variable has no influence on relationship between budgetary participation and managerial performance. Organizational commitment as moderating variable has a negative influence and significant relationship between budgetary participation and managerial performance.

Keywords: organizational culture, organizational commitment, budgetary participation and managerial performance