PENGARUH PARTISIPASI ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MENEJERIAL

This research purpose to examine the effect of budgetary participation and organizational commitment to performance manajeria. This type of research is associative causal tiset. Primary research data used in the form of questionnaires The population used is the 13 hospitals located in the city of Palembang. Samples in this study is the middle manager level head section, sub-section head, the head unit and the head section. Data were tested using multiple regression analysis with the program IBM SPSS 20. The results of this research indicate that the first alternative hypothesis (ha1) is the effect of budget participation on managerial performance is rejected and the second hypothesis (Ha2) that affect the organization's commitment to managerial performance is rejected. Keywords: participation budgets, organizational commitmen