PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL

PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL

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This study aims to test empirically the effect of participative budgeting, budget goal clarity, and organizational commitment on managerial performance.Research using primary data obtained through a questionnaire.The population in this study is a course of study at a private university in the region Kopertis III by sampling using simple old taylor whiskey 1933 price random sampling.Samples that returned 57 of the 87 sent (response rate 66%).Data were analyzed using multiple linear regression were processed using SPSS.

Results of this study indicate that; 1) participative budgeting significant positive effect on managerial performance; 2) budget goal clarity significant positive effect on managerial performance; and 3) organizational commitment is not significant positive read more effect on managerial performance.