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

Abstract

This research is meant to analyze and test the participative budgeting, locus of control and organization
commitment to the managerial performance at PT Lea Sanent. Meanwhile, the sample of this research is the
employees who have been working minimal 1 year in the period of budget preparation and the employee is
involved in the process of budget preparation which starts from the level of supervisor until the level of
manager. The data collection technique of this research has been obtained by issuing questionnaires. This
research uses primary data which has been collected by using questionnaires which have been issued to the
respondents. This research is quantitative method, meanwhile the analysis technique is done by using multiple
linear regressions analysis. The result of this research shows that the participative budgeting, locus of control
and organization commitment have positive influence to the managerial performance at PT Lea Sanent.
Keywords: participative budgeting, locus of control, organization commitment, managerial performance