The Role of Organizational Commitments in Improving Managerial Performance Affected by Budgeting Participation
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 08
Abstract
This study aims to examine the effect of Participation in Budgeting on Managerial Performance and the effect of Participation in Budgeting on Managerial Performance through Organizational Commitment as a moderating variable. This study uses the Moderated Regression Analysis (MRA) method. This research was conducted on structural officials at the Malang City Government Service. The sample in this study amounted to 184 respondents using the proportional random sampling technique. Based on the test results, it can be concluded that participation in budgeting has a significant effect on managerial performance and organizational commitment is able to moderate or strengthen the relationship between the influence of participation in budgeting on managerial performance.
Authors and Affiliations
Novi Trisnawati, M. Taufiq Noor Rokhman, Ratnawati
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