Analisis Pengaruh Budget Participation dan Decision Making Terhadap Organizational Commitement dan Managerial Performance

Abstract

The purpose of this research is to know the influence of: (1) Budget participation (BP) on
Organizational Commitment (OC), (2) BP on Managerial performance (MP), (3) Decision making (DM)
on OC, (4) DM on MP, (5) OC on MP, (6) OC on the relationship between BP and MP, and (7) OC on the
relationship between DM and MP. The population of this research are consists of all managers in industries
manufactur in East Java. For determining the research object, this research is used the purposive sampling
method. The data were collected by questionnaires and interview. Data is measured by the Likert scale 1
to 5 scores. Getting the results of research, data was analyzed by the Partial Least Square (PLS). The
results of research shown that: (1) BP influence significantly on OC. (2) BP influence significantly on MP.
(3) DM influence significantly on OC. (4) ) DM influence significantly on MP (5) OC influence
significantly on MP, and (6) OC is made be strong the influence of BP on MP, and (7) OC is made be strong
the influence of DM on MP