scholarly journals Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Motivasi Kerja Sebagai Variabel Moderasi

2021 ◽  
Vol 6 (2) ◽  
pp. 149-165
Author(s):  
Yunita Christy ◽  
Maria Natalia ◽  
Sinta Setiana ◽  
Richard Anthony

This research intention to determine the effect of budget participation on managerial performance with organizational commitment and work motivation as moderating variables. The sample of this study were employees at managerial level (top and bottom). Researchers distributed 100 questionnaires spread to several manufacturing companies. Of the 100 questionnaires, 56 questionnaires were collected and 45 questionnaires were processed. The data collected were processed using the Multiple Liner Regression Correlation Test and Moderated Regression Analysis (MRA). Before testing the hypothesis, the researcher tested the validity, reliability, and classical assumption. The results showed that budget participation has a positive effect on managerial performance, even so when budget participation has a positive effect on managerial performance when moderated by organizational commitment and work motivation

2009 ◽  
Vol 13 (3) ◽  
pp. 326
Author(s):  
Ikhsan Budi Rihardjo

The purposes of this research are to test empirically and analyze whether or not there is relationship between participative budgeting and managerial performance, as well as to test empirically and analyze whether  decentralization and organizational commitment as moderating variables influence the relationship between participative budgeting and managerial performance in local government. The samples of this research are taken from local government organization population, that is the partner of local apparatus working unit (Satuan Kerja Perangkat Daerah/SKPD) until two level under SKPD manager. From 420 shared questionnaires, there are founded 147 respondents whos return their answers, and only 98 questionnaires, which fulfill the requirement to be computed and involved in final analysis.Hypotheses testing technique that is used to test the relationship between participative budgeting and managerial performance is simple regression. And to test influential interaction of two contingency factor (decentralization and organizational commitment), Moderated Regression Analysis (MRA) is used. The empirical result using simple regression show that participative budgeting influences the managerial performance in local government organization. While empirical result using moderated regression analysis shows that the Interaction between participative budgeting and decentralization structure affects managerial performance significantly. Interaction between participative budgeting and organizational commitment does not affect managerial performance of local government organization significantly.


2017 ◽  
Vol 2 (2) ◽  
pp. 75
Author(s):  
Haryo Kusumo

This research aims at analyzing the influence of organizational culture, motivation, organizational commitment as moderating variables and their impact on employee performance. The proposed hypotheses: An organizational culture has a significant influence on employee performance, motivation has a significant influence on employee performance, organizational commitment has a meaning effect on employee performance. The results showed that organizational culture positive and significant effect on employee performance, motivation and significant positive effect on employee performance, organizational commitment moderates the positive influence of organizational culture on employee performance, organizational commitment moderates the positive effect of work motivation on employee performance


2018 ◽  
Vol 13 (3) ◽  
pp. 326-348
Author(s):  
Ikhsan Budi Rihardjo

The purposes of this research are to test empirically and analyze whether or not there is relationship between participative budgeting and managerial performance, as well as to test empirically and analyze whether  decentralization and organizational commitment as moderating variables influence the relationship between participative budgeting and managerial performance in local government. The samples of this research are taken from local government organization population, that is the partner of local apparatus working unit (Satuan Kerja Perangkat Daerah/SKPD) until two level under SKPD manager. From 420 shared questionnaires, there are founded 147 respondents whos return their answers, and only 98 questionnaires, which fulfill the requirement to be computed and involved in final analysis.Hypotheses testing technique that is used to test the relationship between participative budgeting and managerial performance is simple regression. And to test influential interaction of two contingency factor (decentralization and organizational commitment), Moderated Regression Analysis (MRA) is used. The empirical result using simple regression show that participative budgeting influences the managerial performance in local government organization. While empirical result using moderated regression analysis shows that the Interaction between participative budgeting and decentralization structure affects managerial performance significantly. Interaction between participative budgeting and organizational commitment does not affect managerial performance of local government organization significantly. 


2019 ◽  
Vol 3 (1) ◽  
pp. 14-21
Author(s):  
Pipit Fitri Rahayu

The purpose of this study is to determine the effect of the participation in composing budget, organizational commitment, and professionalism on the performance of the BUMN Bank in Palembang. In addition, this institution is a company that also has branch offices, financial managers, operational managers, credit managers, and corporate finance such as Bank Mandiri, Bank Negara Indonesia. (BNI) and the State Savings Bank (BTN) of Palembang city which prioritizes 36 people. The sample that used is 36 people using a census is all the populations sampled. The technique to analyze data is multiple regression analysis with SPSS 21 software tools. The results of the study partially indicate that: (1) budget participation is positive and significant toward the managerial performance of Palembang City BUMN Bank, (2) organizational commitment is positive and significant toward managerial performance Palembang City BUMN Bank, and (3) professionalism that has a significant positive effect on the managerial performance of the BUMN Bank of Palembang City. And the results of the simultaneous testing also show that budget participation, organizational commitment, and professionalism have a positive and significant effect on the performance of managers of BUMN Bank Palembang City


2020 ◽  
Vol 4 (3) ◽  
pp. 24-32
Author(s):  
Qëndrim BYTYQI

Motivation and Organizational Commitment are determinant factors that directly influence the success of the organization. Work motivation is the process that initiates and maintains goal-directed performance, Commitment encourages employees to voluntarily engage in the organization and have an intention to be members of the organization for the long term. This study investigates the relationship between motivation and organizational commitment. An online survey was conducted with 207 participants across Kosovo. The results of regression analysis show that motivation has a significant effect on organizational commitment. The model summary shows that work motivation explains 36% of the change in organizational commitment. The coefficient of work motivation) shows that work motivation has a strong and positive effect on organizational commitment. Positive and strong correlation found between work motivation (WM) and organizational commitment (OC). As much the employees are motivated that means they automatically will increase the job performance.


2019 ◽  
pp. 2322
Author(s):  
Ida Ayu Misdiantari Aristiani ◽  
Ni Putu Sri Harta Mimba

This study aims to determine the effect of budgetary goal characteristics, organizational commitment, and motivation on managerial performance using transformational leadership style as a moderating variable. This research was conducted on the Denpasar City Government. The data analysis technique used is Test Moderated Regression Analysis. The population in this study amounted to 31 SKPD and the number of samples in this study were 93 people. This  study concluded that 1)budgetary goal characteristics negatively affected managerial performance (significance 0.375); 2)organizational commitment has a positive effect on managerial performance (significance 0.081); 3)motivation has a positive effect on managerial performance (significance 0,000); 4)transformational leadership style can moderate (strengthen) the influence of budgetary goal characteristics on managerial performance (significance 0.034); 5)transformational leadership style cannot moderate (weaken) the influence of organizational commitment on managerial performance (significance 0.769); 6)leadership style was able to moderate (strengthen) the effect of motivation on managerial performance (significance 0.003). Keywords: Budgetary goal characteristics, organizational commitment, motivation, managerial performance, transformational leadership style


Wahana ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 50-60
Author(s):  
Wiwik Pratiwi ◽  
Andari Asri Kartika

This study is meant to test empirically the influence of responsibility accounting, organizational commitment, and budget participation to the managerial performance on manufacturing companies in Jakarta. This research used survey method by questionnaries. The data were examined using descriptive statistics, test of validity and reliability, classic assumption test, multiple linear regression test, and hypothesis test by using SPSS versi 24.0 for windows. The results of this research showed that responsibility accounting, organizational commitment, and budget participation were effect on managerial performance partially and simultaneously. Keywords: responsibility accounting, organizational commitment, budget participation, managerial performance


Wahana ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 50-60
Author(s):  
Wiwik Pratiwi ◽  
Andari Asri Kartika

This study is meant to test empirically the influence of responsibility accounting, organizational commitment, and budget participation to the managerial performance on manufacturing companies in Jakarta. This research used survey method by questionnaries. The data were examined using descriptive statistics, test of validity and reliability, classic assumption test, multiple linear regression test, and hypothesis test by using SPSS versi 24.0 for windows. The results of this research showed that responsibility accounting, organizational commitment, and budget participation were effect on managerial performance partially and simultaneously. Keywords: responsibility accounting, organizational commitment, budget participation, managerial performance


2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


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