PENGARUH PENGANGGARAN PARTISIPATIF, LOCUS OF CONTROL DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL

Abstract

This research is aimed to find out the influence of participation of budget preparation, locus of control and
organization commitment to the managerial performance with case study in Local Apparaturs Working Unit
(SKPD) of Surabaya city. This research is quantitative research. The data collection method has been done by
using survey method. The data is the primary data which has been obtained by issuing questionnaires to the
respondents. The sample collection method has been done by using purposive sampling. The numbers of research
samples are 66 respondents. Meanwhile, the analysis technique has been carried out by using multiple linear
regressions analysis and the SPSS (Statistical Product and Service Solutions) 20.0 version. Based on the result
of the hypothesis test in this research, it shows that: the participation of budget preparation gives positive
influence to the managerial performance with test result has significance value 0,000 < 0,05, locus of control
gives positive influence to the managerial performance with test result has significance value 0,001 < 0,05 and
organization commitment gives positive influence to the managerial performance with test result has
significance value 0,016 < 0,05.

Keywords: Participation of budget preparation, locus of control, organization commitment, managerial
performance.