PENGARUH KEJELASAN SASARAN, AKUNTABILITAS, PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL: KOMITMEN SEBAGAI VARIABEL PEMODERASI

Abstract

The research aimed to examine the effect of budget target preciseness, public accountability and participative
budgeting on managerial performance, with organizational commitment as moderating variable. While, the
research was quatitative. Moreover, the population was ODP Surabaya. futhermore, the data collection technique
used purposive sampling. Meanwhile, the data were in form of questionnaries. Every departments were
respresented by 5 people namely the head of departments with staff or head of accounting of Regional Device
Organization in Surabaya. Futhermore, the data analysist technique used multiple linear regression. The results
showed that the Clarity of Budget Targets had a positive effect on Managerial Performance. Public Accountability
does not effect Managerial Performance. Participatory budgeting has a positive effect on Managerial Performance.
The Organizational Commitment does not effect Clarity of Budget Targets on Managerial performance. The
Organizational Commitment does not effect Public Accountability on Managerial performance. Organizational
Commitment does not effect Participatory budgeting on Managerial performance.
Keyword: KSA, AP, PP, KM, KO