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

Authors

  • Titik Wijayanti

DOI:

https://doi.org/10.22219/jmb.v2i1.1480

Abstract

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

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Author Biography

Titik Wijayanti

Magister Manajemen Universitas Muhammadiyah Malang

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Published

2013-03-25

Issue

Vol. 2 No. 1 (2012): April

Section

Articles

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