Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial: Komitmen Organisasi Sebagai Variabel Mediasi

This study aims to provide empirical evidence about the positive effect of participative budgeting on managerial performance and to prove the mediation effect of organizational commitment. Data in this study are the primary data that obtained through the distribution of questionnaires. Respondents were chosen using purposive sampling method with the following criteria: minimum has 1 year experience as structural officer at private university in West Jakarta and Banten and actively involved in budget preparation process. Path analysis was used in this study. The results showed that participative budgeting has positive influence on managerial performance. This research has not succeeded prove the mediation effect of organizational commitment