Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Melalui Komitmen Tujuan Anggaran Sebagai Variabel Intervening

This study aimed to examine the effect between budgetary participation and managerial perfomance through the bugdet goal commitment as an intervening variable. The population in this study is a private banking corporation registered in Indonesia Bank. Samples were determined by using purposive sampling.the sample in this study amounted to 33 respondents. Testing hypotheses using path analysis with the help of SPSS ver. 17,0. The test result show that the first hypothesis which states that budgetary participation has positive and significant impact on managerial perfomance acceptable. The second hypothesis stated that budgetary participation has positive and significant impact on the budget goal commitment is rejected. The Third hypothesis stated that the budget goal commitment has positive and significant effect on managerial perfomance acceptable