PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris di Universitas Bengkulu)

This research is a descriptive analysis that attempted to portray objects and facts
contained in the field. This study looked at the effects of participation budgetary effect
on performance with organizational commitment as a moderating variable (Studies at
the University of Bengkulu). The samples in this study were employees who were
directly involved in the budgeting process for all work units that exist at the University
of Bengkulu, which uses a type of nonprobability method of sample selection based on
judgment (judgment sampling). The data used in this study is primary data by providing
a questionnaire using Likert scales measuring technique. The analysis tools are
statistical methods to simple linear regression and Moderate Regression Analysis in
SPSS.
The results showed that budget participation has positive and significant impact
on managerial performance. This means that the participation of employees in budget
making, the better its performance. Further Commitment to the organization is not able
to moderate the influence of budgetary participation on managerial performance.
Organizational commitment is not a moderating variable that can strengthen or weaken
the relationship between budgetary participation and performance. This variable is
likely to serve as an independent or other variables.