PENGARUH PARTISIPASI ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PERHOTELAN DI KOTA PALEMBANG

ABSTRACT The purpose of the study is to examine the effect of budgetary participation and organizational commitment on managerial performance in hotels of Palembang city. This study was designed as a quantitative study. It was conducted at several star hotels located in Palembang City. The samples included the accounting finance managers, sales and marketing Manager, Food and Baverage Manager, room sales manager and ext. The selected hotel is three star hotels to five star hotels in Palembang City. The data used were the primary data which were obtained from the respondents using the survey method and questionnaire distribution technique. The data were verified using validity test, reliability test, classical assumption test and hypothesis test. The data were analyzed using t test between the dependent and independent variables. The result of data analysis showed that (1) the budgetary participation was affect contributed signification on the managerial performance.(2) Organizational commitment did not affect contributed signification on the managerial performance. Keywords: Budgetary Participation, Organizational Commitment, Managerial Performanc