ANALISIS PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KOMITMEN ORGANISASI DAN MOTIVASI KERJA SEBAGAI VARIABEL MODERATING TERHADAP KINERJA MANAJERIAL

Studi kasus pada PT. Tupai Adyamas Indonesia

Abstract

Managerial performance is an important thing for the organization, with good managerial performance it will create good organizational performance as well. This research aims to analyse whether organizational commitment and work motivation as moderators may influencing the relationship of budget participation on managerial performance. Data were collected through questionnaires which were distributed to a several managers of small and medium enterprise (SME) in  PT. Tupai Adyamas Indonesia There were 55 respondents in this research. This research uses simple regression analysis and Moderated Regression Analysis (MRA) with SPSS version 23. The results concluded that the participants budgeting have an effect on managerial performance. Then, the variables of organizational commitment and work motivation variables cannot moderate the relationship between budget participation and managerial performancemotivation have a significant effect in strengthening the relationship of budget participation and managerial performance

 Keywords: budget participation, managerial performance, organizational commitment, motivation.