scholarly journals Role of Organizational Commitment in Mediating between Budget Participation and Managerial Performance

2021 ◽  
Vol 8 (1) ◽  
pp. 105
Author(s):  
Retno Paryati

The purpose of this study was to examine the role of organizational commitment in mediating the relationship between budgetary participation and managerial performance in academic officials at private universities in Bandung. This type of research is explanatory research. The sample in this study was 132 private university officials in the city of Bandung. In this study, the data collection method was a questionnaire, and the data analysis used in this study was simple linear regression analysis. The results show that. Budget participation, organizational commitment, and managerial performance are in a suitable category and positively affect. While organizational commitment can mediate the relationship between budgetary participation and managerial performance, one of the commitment dimensions does not affect, namely, continuity commitment.

2020 ◽  
Vol 1 (5) ◽  
pp. 668-675
Author(s):  
Muji Rahayu

This study wants to examine whether motivation affects the organizational commitment of lecturers. The population is a Lecturer in Management Study Program of a private university in the city of Bandung. The total sample of 50 Management Study Program Lecturers is taken randomly. Data was collected by means of a survey using a questionnaire. Furthermore, the data is processed using a simple linear regression method to find out and analyze the effect of motivation on the organizational commitment of lecturers. It is hoped that the results of this research can increase the motivation of lecturers, which in turn can increase the organizational commitment of lecturers. The results showed that motivation has a positive and significant influence on organizational commitment of Management Study Program lecturers in Bandung.  


2020 ◽  
Vol 13 (5) ◽  
pp. 997-1016
Author(s):  
Andreia Acássia Guidini ◽  
Vinicius Costa da Silva Zonatto ◽  
Larissa Degenhart

Purpose – This research objective to investigate the relations between budgetary participation, organizational commitment and managerial performance.Design/methodology/approach – A descriptive, survey and quantitative study was carried out, based on trajectory analysis and with data from 150 managers with budgetary responsibilities of the largest Brazilian export companies in the business.Findings – The results reveal that budgetary participation influences managerial performance in two ways: directly, as a result of managers 'involvement and influence in the budgeting process, and indirectly, when managers' commitment to the organization increases due to their participation and involvement in budgetary definitions.Research limitations/implications – The limitation of the use of self-reported measures to measure the proposed relationships is highlighted. This research indicates that behavioral aspects related to the budgeting process, have significant implications for work-related results.Practical implications – The results suggest that organizations should allow the participation of managers in setting goals and budget objectives, as this action triggers a greater commitment of the individual to the organization and better performance in the work.Social implications – The findings can help organizations to understand factors that can be improved in the organization so that employees feel committed to the company in which they operate and consequently present better budgetary participation and performance.Originality/value – This research sought to expand the existing discussion in the accounting literature on the role of budgetary processes and their implications for organizational commitment and managerial performance in budgetary activities.


2008 ◽  
Vol 10 (2) ◽  
pp. 185 ◽  
Author(s):  
Etty Murwaningsari

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.


2019 ◽  
Vol 7 (3) ◽  
pp. 341-358
Author(s):  
Rafael Morais Pereira ◽  
Humberto Rodrigues Marques ◽  
Rodrigo Gava

Technological innovation as an engine for development requires a structural apparatus to its consolidation, reinforcing the approach of innovation systems, with emphasis on the role of universities. Therefore, considering that associated with this potential are present several innovative elements, such as the Technological Innovation Centers (NITs), the incubators of technology-based companies (IEBTs) and Technology Parks (ParqTecs), and given the lack of systematization National these instruments, the ultimate goal of this study was to analyze the environment for innovation in Brazilian federal universities, through the mapping of NITs, the IEBTs and ParqTecs associated with these institutions, further outlining the relationship of these instruments with technological variables (technological scholarships and patents). We used a qualitative and quantitative approach, descriptive nature, with collection of secondary data on institutional sites of universities and the adoption of simple linear regression analysis. The results realized all 63 Brazilian federal universities and revealed that the most widespread instrument between universities are the NITs, since its presence in 86% of the analyzed institutions. Have business incubators, idealized to strengthen interaction in innovation systems, are associated with 68% of universities, enabling regional development contexts. In relation to technology parks, it was found that, depending on the expenditure required for its implementation, only 26 universities are integrated into ParqTecs. The contributions of this study are concentrated in addition to the mapping done in highlighting the distinctions between the Brazilian regions in terms of scientific and technological structure and the importance of innovation ecosystems.


2019 ◽  
Vol 7 (1) ◽  
pp. 77-84
Author(s):  
Isma Coryanata

This study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. The samples in this study using purposive sampling. The subjects of this study are middle and lower manager in local govermment institutions including section /departement/sub-section head, under the municipality and regencies in the city government of Bengkulu were amounted to 63 respondents. Hypothesis are tasted empirically used regression. The result of study indicated that, first, budgetary participation influences to budgetary slack. Second, group cohesiveness as moderating variable in the relation of budgetary participation with budgetary slack. Third, the role of leadership syle as moderating variable in the relation of budgetary participation with budgetary slack. Therefore this study sported anothetr studies before.Keywords: budgetary participation, budgetary slack, group cohesiveness, the role of leadership style


Jurnal Ecopsy ◽  
2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Maya Irka Anggriani ◽  
Hemy Heryati Anward ◽  
Rooswita Santia Dewi

Penelitian ini bertujuan untuk mengetahui ada tidaknya peranan suasana kerja terhadap keinginan pindah kerja karyawan. Populasi pada penelitian ini yaitu seluruh karyawan PT. Hasnur Jaya Utama. Jenis pengambilan sampel yang dilakukan pada penelitian ini adalah Purposive Random Sampling yaitu pemilihan sampel secara acak sesuai dengan karakteristik yang ditentukan berdasarkan tujuan penelitian yang berjumlah 60 orang.  Sedangkan metode pengumpulan data dengan menggunakan skala suasana kerja, skala kepuasan kerja dan kuesioner keinginan pindah kerja. Dalam penelitian ini analisis data menggunakan analisis regresi linear sederhana. Hasil analisis peranan suasana kerja terhadap kepuasan kerja, diperoleh koefisien korelasi R sebesar 0,759 artinya hubungan suasana kerja dan kepuasan kerja erat. Ditemukan juga koefisien determinasi (R2) yang menunjukkan peranan suasana kerja terhadap kepuasan kerja sebesar 57,5% dan untuk analisis t observasi (8,882) > t tabel (1,672) menunjukkan  ada peranan suasana kerja terhadap kepuasan kerja. Kemudian, hasil analisis peranan kepuasan kerja terhadap keinginan pindah kerja ditemukan koefisien regresi R (0,680) artinya kepuasan kerja dan keinginan pindah kerja memiliki hubungan yang cukup erat. Selanjutnya, diperoleh juga (R2) yang menunjukkan peranan kepuasan kerja terhadap keinginan pindah kerja sebesar 46,3%  dan   untuk  analisis   t   observasi (-7,069) t tabel (1,672) menunjukkan ada peranan kepuasan kerja terhadap keinginan pindah kerja dengan signifikan negatif. Berdasarkan hasil penelitian tersebut maka dapat ditarik kesimpulan bahwa suasana kerja dan kepuasan kerja pada karyawan perlu diperhatikan oleh perusahaan agar dapat meminimalkan keinginan pindah kerja karyawan. Kata Kunci: Suasana kerja, kepuasan kerja, keinginan pindah kerjaThis study purposed to determine whether there is the influence of the working atmosphere to intention turnover on employees. The population in this study are all employees of PT. Hasnur Jaya Utama. Type of sampling conducted in this study is Purposive Random Sampling is the selection of a random sample according to the characteristics that are determined based on the research goals of 60 people. The methods of data collection by using the scale of the working atmosphere, the scale of job satisfaction and intention turnover questionnaire. In this study analyzes the data using simple linear regression analysis. The results of the analysis of the influence of working atmosphere to job satisfaction, the correlation coefficient R of 0.759 means that the relationship working atmosphere and job satisfaction is quite close. Also found the coefficient of determination (R2) which indicates the role of working conditions on job satisfaction at 57.5% and for the analysis of observation (8.882) > t table (1.672) which indicates means that the influence of the atmosphere to job satisfaction. Then, the results of the analysis of the influence of job satisfaction to intention turnover a correlation coefficient R (0.680) means that job satisfaction and intention turnover to have a close relationship. Furthermore, also obtained (R2 ) which indicates the role of job satisfaction to intention turnover of 46,3% and for the analysis of t observation (-7.069) > t table (1.672) which indicates means that the influence of job satisfaction to intention turnover with a significant negative . Based on these results it can be concluded that the working atmosphere and job satisfaction in employees need to be considered by the company in order to minimize intention turnover ob the employees. Keywords: The working atmosphere, job satisfaction, intention turnover.


2014 ◽  
Vol 2 (1) ◽  
pp. 41
Author(s):  
Rahardja Rahardja ◽  
Irsad Andriyanto

This study was aimed to analyze the role of locus of control and organizational culture on the relationship between budgetary participation and managerial performance. Participation budget has been empirically tested positive influence on managerial performance. The study provides further explanation of the relationship by testing the moderating effects of locus of control and organizational culture, especially at the level of Satuan Kerja Perangkat Daerah (SKPD) Municipality of Semarang. The results showed that locus of control and organizational culture moderate the effect of budget participation on the performance majarial. The results of this study are expected to provide solutions in increasing performance on education so as to create good governance. The results of this study will contribute to the research-previous research, strengthen existing research concerning the relationship influence of budget participation and managerial performance, and to clarify the contingency factors that locus of control and organizational culture. <br />


2017 ◽  
Vol 4 (4) ◽  
Author(s):  
Razia Saleem

An attempt was made to study relationship between organizational commitment and job satisfaction as well as role of organizational commitment on job satisfaction among private sector employees. The sample of the study was selected by using the purposive sampling technique. The sample consisted of 50; participant’s age range was 35 to 55 years. Organizational Commitment Scale (2001) developed by Shawkat and Ansari and Job Satisfaction Scale developed by Dubey, Uppal, Verma and Maini (1989). Pearson product moment correlation was used to study the relationship between different dimensions of organizational commitment and job satisfaction as well as simple linear regression was used to examine the role of organizational commitment on job satisfaction among private sector employees. It was found that different dimensions of organizational commitment significantly and positively correlated with job satisfaction, it was also found that organizational commitment has significant influence on job satisfaction among private sector employees. The result revealed that, when organizational commitment increases job satisfaction also increases and vice versa.


2015 ◽  
Vol 3 (2) ◽  
pp. 688
Author(s):  
Silviana Agustami ◽  
Dina Arfan

This study aims to analyze: 1) The effect of budgetary participation participation on budgetary slack on SOEs with head office in Bandung 2) Organizational commitment as a variable that moderate the influence between the participation of budget preparation against budget slack.The data used are primary data obtained from 91 respondents are middle managers and lower level managers who participated and responsible in the process of budget preparation on SOEs headquartered in the city of Bandung through non probability sampling. The analysis used is simple linear regression statistic analysis and MRA data analysis. The results of this study indicate that; First, there is a significant influence between the variable of budgeting participation on budget slack which yields R Square 12,1%. Second, the influence of budgetary participation on budgetary slack is not moderated by organizational commitment resulting in R Square 21.3% and significance of -0.009. Thus organizational commitment has a negative effect on the participation of budget formulation on budgetary slack.


2020 ◽  
Vol 1 (3) ◽  
pp. 88-92
Author(s):  
Junaidin Junaidin ◽  
Puji Muniarty

Inflation and poverty are important indicators in the economy, the pace and growth are always strived to be low and stable so as not to cause macroeconomic diseases which will later have an impact on instability on the economy. This study aims to analyze the effect of independent variables on the dependent variable. The independent variable in this study is inflation while the dependent variable is poverty in the City of Bima in the period 2013-2018. The sample in this study is in the form of inflation and poverty data for the past 6 years, namely from 2013 to 2018. The data used in this study are in the form of a list of tables regarding inflation and poverty for 6 years obtained from the Office of the Statistics Indonesia (BPS) office in Bima City.  The data used are secondary data and the method used is simple linear regression analysis, simple correlation coefficient, simple linear determination and t-test (2 parties) using SPSS Version 20.0 to get a comprehensive picture of the relationship between one variable with another variable. The results showed that inflation had no effect and was not significant on poverty in Bima City.


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