PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI VARIABEL Moderating

Abstract

The research aimed to find out the effect of participation of budget arrangement on managerial performance, with organization commitment as moderating variable at RSUD Ibnu Sina, Gresik. The research was quantitative research. Moreover, the instrument in data collection technique used questionnaires. Furthermore, the population and sample was vice of director, head and vice head of department of RSUD Ibnu Sina, Gresik who participated in budget arrangement. Additionally, the data collection technique. Meanwhile, the numberof population was 61 employees with 41 respondent as the sample, in addition, the data analysis technique used Moderating Regression Analysis (MRA) with SPSS (Statistical Product and Service Solution)22. The research result concluded participation of budget arrangement was directly but did not affect managerial performance at RSUD Ibnu Sina, gresik. Likewise, Organization commitment could not moderate the effect of participation of budget arrangement with managerial performance at RSUD Ibnu Sina, Gresik. However, the second regression equation shows that organizational commitment has a direct effect on managerial performance. Therefore, organizational commitment is not a moderating variable, but as an independent predictor of managerial performance.
Keywords: participation of budget arrangement, managerial performance, Organization commitment