PENGARUH PARTISIPATIF ANGGARAN, KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PT JASA MARGA Tbk

Abstract

This research is meant to analyze and to test the participatory budgeting and organizational commitment to the
managerial performance. Meanwhile the sample is head of department and head of division who works at PT
Jasa Marga Tbk Surabaya. The data collection technique has been done by issuing questionnaires. The data is
the primary data which has been collected by sending questionnaires to respondents. The research approach is
quantitative, whereas the analysis technique has been done by using multiple linear regression analysis. The
result of the research of determination coefficient value is 32.2%, and each of the participatory budgeting
variable and organizational commitment variables has significant influence to the managerial performance.
Meanwhile 67.8% disclosure of managerial performance can be explained by other variables outside the research
model. The result of hypothesis test concludes that participatory budgeting variable and organizational
commitment variable have positively influence to the managerial performance.
Keywords: Participatory Budgeting, Organizational Commitment, Managerial Commitment