THE ORGANIZATIONAL COMMITMENT ON RELATION BETWEEN BUDGET PARTICIPATION AND MANAGERIAL PERFORMANCE

Isma, Coryanata (2014) THE ORGANIZATIONAL COMMITMENT ON RELATION BETWEEN BUDGET PARTICIPATION AND MANAGERIAL PERFORMANCE. In: ASEAN Economic Community 2015: Issues and Challenges, 9-10 Oktober 2013, IPB Internatonal Convention Center (IICC).

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Abstract

The result of previous studies on the relationship between budget participation and managerial performance has been inconclusive and often contradictory. To resolve these difference, Govindrajan (1986a) states that it needs a contingency approach. This approach systematically evaluated various conditions or factors that affected the relation between budget participation and managerial performance.This research was tested effect relation between budget participation and managerial performance with one variable of contingency namely organizational commitment. This study used 89 data that being collected from 89 managers at private university in Indonesia. The result indicated that organizational commitment was found to have a significant effect on the relationship between budget participation and managerial performanve. In contrast, individu who had haigh organizational commitment can cause high relationship between budget partcipaition and managerial performanve. Otherwise, individual who had low organizational commitment can cause low relationship between budget participation and managerial performance.

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