Partisipasi Anggaran, Prestasi Manajer Dan Pengaruh Komitmen Organisasi Sebagai Variabel Intervening Terhadap Kinerja Perusahaan Manufaktur Di Indonesia

Budgetary participation, manager achievement,  the influence of organizational comitment at performance manufacturing bisnis in Indonesia. Some previous studies stated that he relationship between budgetary participation and managers’ performance was positive and significant, and the others confirmed otherwise. Inserting intervening or moderating variables in that relationship, could solve the difference. This research analyzes the influence of participation budget arrangement on the managers’ performance, in which the organizational commitment at Performance Manufacturing Bisnis is treated as the intervening variable.             There in the direct, positive, and significant influence of the participation on the managers performance. The more intense the budgetary participation, the higher his/her work performance will be. Moreover, when the organizational commitment and performance are the intervening variables, the recent influence of the participation on he manager’s performance become weaker. This indicates that the strength of that influence is indirect, through the organizational commitment at Performance Manufacturing Bisnis.Partisipasi anggaran , Prestasi Manager dan Komitmen Organisasi  berpengaruh terhadap kinerja perusahaan manufaktur di Indonesia. Penelitian sebelumnya menyatakan bahwa hubungan antara partisipasi anggaran dan kinerja manager adalah positif dan signifikan. Memasukan variable  intervening dapat di gunakan untuk mengatasi masalah  dalam menganalisis partisipasi anggaran, prestasi manager dan komitmen organisasi terhadap kinerja perusahaan manufacturing dan komitmen organisasi sebagai variable intervening. Hasil penelitian menunjukan terdapat  pengaruh positif dan signifikan antara partisipasi dan kinerja, semakin kuat partisipasi anggaran semakin kuat kinerjanya. Selain itu ketika prestasi terhadap kinerja lemah maka  komitmen organisasi sebagai variable intervening menunjukan pengaruh secara tidak langsung mempengaruhi kinerja perusahaan manufaktur menjadi kuat