Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Gaya Kepemimpinan dan Komitmen Organisasi sebagai Variabel Pemoderasi (Studi Kasus pada Pdam Kota Madiun)

Abstract

This study aims to examine the effect of budget participation on managerial performance in PDAM Kota Madiun. The study also aims to examine whether the leadership style and organizational commitment can moderate the effect of budget participation on managerial performance. The sample in this study was 100 respondents were obtained by distributing questionnaires to the head part, the manager and staff-budgeting. The analysis technique used is regression Moderated Regression Analysis (MRA). Based on the research results can be concluded that there is a negative influence of budget participation on managerial performance. The results of the analysis moderation leadership style did not moderate the relationship between budgetary participation on managerial performance and organizational commitment moderation moderates the relationship of budget participation on managerial performance.