PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI

This research aimed to examine the effect of budget participation on managerial performance and organizational commitment as moderating variable in savings and credit cooperatives in Palembang. The sample in this study is the managers who work in credit unions located in Palembang by using purposive sampling technique of sampling. Sample were obtained by 45 managers from 56 cooperatives. Questionnaire data were tested using regression analysis of the moderation (MRA) with SPSS Statistics 20. The results indicate that the organizational commitment as moderating variable has no effect in the relationship between budget participation on managerial performance. Keywords: budgetary participation, managerial performance, organizational commitmen