Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, dan Ketidakpastian Lingkungan terhadap Hubungan Partisipasi Anggaran dengan Kinerja Manajerial

Abstract

This study wanted to examine the influence of organizational commitment,
leadership style and the uncertainty of the environment on the relationship
between budget participation with managerial performance. The research
objective was to determine the impact of (1) the budget participation with
managerial performance; (2) organizational commitment to the relationship
between budget participation with managerial performance; (3) leadership style
on the relationship between budget participation with managerial performance
and (4) environmental uncertainty on the relationship between the budget
participation with performance managerial. The study respondents were middle level
managers. Data collected is processed by regression analysis interactions
between variables. The research results are (1) there is a positive impact of the
budget participation on managerial performance, (2) the influence of the
interaction between organizational commitment with budget participation on
managerial performance, (3) the absence of interaction effects between leadership
styles with budget participation on managerial performance, and; (4) the
influence of the interaction between environmental uncertainty with budget
participation on managerial performance.