Pengaruh Partisipasi Penganggaran pada Kinerja Manajerial dengan Komitmen Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating pada Bank Rakyat Indonesia di Jogjakarta

Abstract

Budgeting is a plan which is described quantitatively in terms of financial and other quantitative measures, therefore each organization in both public and private sectors need a management control system that ensures the achievement of organizational goals effectively and efficiently. Bank Rakyat Indonesia (BRI) Unit Yogyakarta Katamso is one of branch office that utilizes management control systems in the preparation of the budget. BRI is divided into multiple centers of responsibility as business units each have a role in budgeting involvement. Main issues raised was how the budgetary participation influence positively and significantly, the organization may moderate the relationship between budgetary participation and how the leadership style may moderate the relationship between budgeting participation in branch office BRI Unit Yogyakarta Katamso. This study aims to reexamine the effect of budgetary participation on managerial performance by using variable moderation, is also to find empirical evidence about the relationship budgetary participation and managerial performance and the influence of organizational commitment and leadership style on the relationship budgetary participation and managerial performance. The data collection is done by distributing questionnaires. Respondents are managers at branch office BRI Yogyakarta Katamso. The hypothesis testing is using moderate and multiple linear analysis. The results of this study indicate that the test results of first hypothesis that H0 is rejected while H1 is accepted. This means that the budgetary participation influence on managerial performance. The test results showed that the second hypothesis H2 is rejected. This means that the commitment the organization is not able to moderate the effect of budgetary participation on managerial performance, and test results indicate that the H3 third hypothesis is accepted. The conclusion of this study proves that the participation budgeting can improve employee performance, so I as the author suggest that branch office BRI Yogyakarta Katamso apply a system of budgeting participation as a management tool in the implementation of management tasks.