PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris di Universitas Bengkulu)

This research is a descriptive analysis that attempted to portray objects and facts contained in the field. This study looked at the effects of participation budgetary effect on performance with organizational commitment as a moderating variable (Studies at the University of Bengkulu). The samples in this study were employees who were directly involved in the budgeting process for all work units that exist at the University of Bengkulu, which uses a type of nonprobability method of sample selection based on judgment (judgment sampling). The data used in this study is primary data by providing a questionnaire using Likert scales measuring technique. The analysis tools are statistical methods to simple linear regression and Moderate Regression Analysis in SPSS. The results showed that budget participation has positive and significant impact on managerial performance. This means that the participation of employees in budget making, the better its performance. Further Commitment to the organization is not able to moderate the influence of budgetary participation on managerial performance. Organizational commitment is not a moderating variable that can strengthen or weaken the relationship between budgetary participation and performance. This variable is likely to serve as an independent or other variables