PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN POLITIK ORGANISASI SEBAGAI VARIABEL MODERASI

Abstract

The process of budgeting involves many parties, including upper
level managers to lower level managers. While to produce an effective
budget, managers need the ability to predict the future, taking into account
various factors, such as participation, commitment and budget goals
themselves. From various studies that have been done, there are
inconsistencies from the results of research. The sample in this research is
head section, head of sub section, head of department and head of department
involved in preparing the budget in each Satuan Kerja Pengawas Daerah
(SKPD) of Central Java. The sample used is 20 SKPD with each SKPD
consisting of 20 echelon officials involved in budget preparation. To test the
hypothesis proposed in this study, the data analysis technique used is to use
Structural Equation Modeling (SEM) which is operated with AMOS
program. With the result of research that partially budgetary participation
and clarity of budget target have an effect on managerial performance, while
for organizational politics moderation variable and organizational
commitment able to strengthen influence of budget participation and clarity
of budget target to managerial performance.