PERAN KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN LOCUS CONTROL SEBAGAI VARIABEL PEMODERASI PADA PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi di Sekolah Menengah Atas Negeri Surakarta)

• Main Authors: , Eny Nursanti, , Dr. Sony Warsono, MAFIS.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/125438/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=65606
• Institution: Universitas Gadjah Mada

The research examines the moderating effects of organizational commitment, organizational culture, and locus of control as moderating variables on the influence of budget participation to managerial performance. The research uses population consisting of 48 respondents who have structural positions in SMAN Surakarta. The data are collected with questionnaire, while the techniques of data analysis uses Regression Analysis with the Absolute Residual Test Model. The result of this research showed that organizational commitment, organizational culture, and locus of control had significantly simultaneously moderating variables on the influence of budget participation to managerial performance. Results of this study indicate that interaction between budget participation with organizational commitment, organizational culture, and the LOC have a significant influence on managerial performance. The higher interaction between budgetary participation with moderating variables (organizational commitment, organizational culture, and LOC), the managerial performance in SMA Negeri Surakarta will be higher. Of the three moderating variables considered, only the commitment of organizations that provides significant results in strengthening the effect of budgetary participation to managerial performance.