HUBUNGAN ANGGARAN PARTISIPASI, KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI, MOIWASI DAN KINERJA MANAJERIAL DENGAN MODEL PERSAMAAN STRUKTURAL
<p><em>This research objective is to study the effect of budget adequacy, </em><em>organizational commitment, and motivation on the relationship between </em><em>budget participation and managerial performance. Data collection used 201 respondents that managers participate in preparing budget in public listed in </em><em>Indonesia.and its' colleted by using questionnaire. Data analyzed by using </em><em>structural equation model. This study found that budget participation have </em><em>positive influenced on budget adequacy, but negative influence on </em><em>organizational commitment. Budget participation have positive influenced on </em><em>motivation but not significant. Budget participation have positive influenced </em><em>on managerial performance. Budget adequacy have negative on managerial </em><em>performance. Organizational commitment have positive influenced on </em><em>managerial performance. Motivation have positive influenced on managerial </em><em>performance. Budget participation influences on managerial performance directly more significant than through budget adequacy, organizational </em><em>commitment, and motivation. The future research suggests it can be used by </em><em>measurement model.</em></p><p><strong><em>Keywords: </em></strong><em>budget participation, budget adequacy, organizational </em><em>commitment, motivation, managerial performance, structural </em><em>equation model.</em></p>