KOMITMEN ORGANISASI SEBAGAI PEMODERASI PADA PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL

Abstract

This research aimed to examine the organizational commitment as moderating variable on the effect of budget participation and budget target clarity on the managerial performance of Local Working Organization, Surabaya. The research was quantitative. Moreover, the data were primary with questionnaires as the instrument. Furthermore, the population was Local Working Organization, Surabaya. Additionally, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 80 respondents from 22 Local Working Organization, Surabaya. In addition, the data analysis technique used Moderated Regression Analysis with SPSS 26. The research result concluded that 1) budget participation had a positive effect on managerial performance, it meant that the more the employees participated within the budget arrangement was, the objectives would be decided 2) budget target clarity did not affect managerial performance. 3) organizational commitment could not moderate budget participation on managerial performance. 4) organizational commitment could not moderate budget target clarity.