PENGARUH PARTISIPASI ANGGARAN, KEADILAN DISTRIBUTIF, KOMITMEN ORGANISASI, PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL

Abstract

This study aims to examine the effect of budgetary participation, distributive justice, organizational commitment
and internal control to managerial performance. This type of quantitative research uses a comparative causal
method and a non probability sampling sampling technique. The data used are primary data in the form of
questionnaires with a sample of 37 managers and staff. While the analysis technique used is multiple regression
analysis. The results showed that budgetary participation had a positive effect on managerial performance, a
manager who participated in the preparation of the budget would better understand the budget objectives.
Distributive justice positively affects managerial performance, distributive justice as a resource justice and
rewards rewards, reflects perceived fairness of how resources and rewards are distributed or allocated.
Organizational commitment has a positive effect on managerial performance, with the encouragement from
within individuals to do something in order to support the success of the organization in accordance with the
objectives. Internal control positively affects managerial performance, corporate control activities, control
policies and procedures should be established and implemented to help ensure that the actions identified by
management are required to meet risks to the achievement of the objectives of the entity are effectively carried
out.
Keywords : budgetary participation, distributive justice, organizational commitment, internal control,
managerial performance