PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Rumah Sakit Di Pekanbaru)

Budget Participation and Organizational Commitment as Moderating Variables in Indonesian Construction Companies

“…According to the results of the analysis, it can be concluded that the company's performance can be influenced by the performance of research results showing the effect of budget participation on managerial performance. This result shows a positive value which means that the relationship of influence strengthens the effect of budget participation on managerial performance, this result is in accordance with the opinion of Kamilah [2] which shows the results that budgetary participation affects managerial performance. The budget can be used for control systems in the measurement of managerial performance.…”

“…Before taking the topic of the existing problems, the researcher conducted an analysis of the research results from several research journals by previous studies that were relevant to the existence of research on budget participation, managerial performance and organizational commitment in accordance with the results of the analysis carried out. gives inconsistent results from several reference results in previous research, from the topic different results such as, for example, as revealed by [2] stating that budget participation has an influence on managerial performance while in research revealed by [3] stated that budget participation does not there is an influence on managerial performance, then research [4] states that budget participation has an effect on managerial performance, then the next inconsistency of results is the research result proposed by [2] which defines the results of organizational commitment as moderating variable the influence of the budget participation variable on managerial performance while the results of research conducted by [5] stated the results that there was an insignificant effect between Organizational Commitment on Budget Participation and Managerial Performance, the research revealed by [6] also gave results that the moderating variable of organizational commitment has a positive and significant effect on the relationship between budget participation and managerial performance then the results of budget participation also have an indirect effect on managerial performance through organizational commitment as evidenced by research by [7] in accordance with the differences in the results of this study which became the research interest in taking the title With different results, it is necessary to re-examine the effect of budget participation on managerial performance with organizational commitment as a moderating variable. The purpose of establishing this company is to seek profit and provide services to the public.…”

Pengaruh Partisipasi Anggaran Dan Akuntabilitas Publik Terhadap Kinerja Manajerial Dengan Pengawasan Internal Sebagai Pemoderasi (Studi Empiris Pada Organisasi Perangkat Daerah Kota Pekanbaru)

“…Penelitian oleh Heskil [15], Sari [16] dan Kamilah [17] menyatakan bahwa partisipasi anggaran berpengaruh terhadap kinerja manajerial. 𝐻 1 :…”

Budget Participation, Leadership Style and Organizational Culture on Management Performance

“…Due to the fact that the budget is a statement of the expected performance to be achieved over a particular period of time expressed in financial terms, manager involvement in the budget can affect actual performance (Mardiasmo, 2009). A number of studies, including (Agusti, 2016;Giusti, 2018;Kamilah, 2018), have demonstrated a positive and statistically significant correlation between budget participation and managerial performance. However, not all research reach the same conclusion.…”