The Effect of Participatory Budgeting on Managemet Performance with Organizational Commitment, Leadership Style and Organizational Culture as Moderating Variable

This study aimed to analyze the influence of budget participation on management performance. This study include organizational commitment, leadership style and organizational culture as moderating variable who measured using several statements to test whether organizational commitment, leadership style and organizational culture can moderate the causal relationship between budget participation and management performance. The population of this study are the best manufacturing companies engaged in automotive field in Indonesia. Samples were selected using purposive sampling method that is aimed specifically for mid-level managers and found that 67 samples. Data analysis used Simple Regression Analysis and Moderated Regression Analysis (MRA). The results of this study shows that participatory budgeting has a positive and significant effect on management performance. Tests on moderating variables also shows that organizational commitment and organizational culture has a positive and significant effect on the causal relationship between participatory budgeting and management performance. While the leadership style variable has a positive but no significant effect on the causal relationship between budget participation and management performance