PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN SELF-EFFICACY SEBAGAI VARIABEL MODERASI

This study aims to determine whether the organization's commitment and self-efficacy may affect the relationship between budgetary participation and managerial performance in the company's hotel services subdistrict of East and West Ilir in Palembang. Samples are middle managers who work in hospitality in the city of Palembang by using purposive sampling technique. Samples were obtained by 45 managers from 20 hotels. Methods of data analysis to test the hypothesis using moderating regression analysis (MRA), by using SPSS ver. 17.0 . The results showed that organizational commitment and self-efficacy are not able to moderate the relationship between budgetary participation and managerial performance. Key words: Budgetary Participation, Organizational Commitment, Self- Efficacy, and Managerial Performanc