Budget Participation and Organizational Commitment as Moderating Variables in Indonesian Construction Companies

Abstract

This study determines the effect of budgetary participation on managerial performance with organizational commitment as a moderating variable in the GAPENSI company. A sample of 39 members of the company was selected using a saturated sampling technique for answering the research questions. Data were analyzed using the Partial Least Square regression. The results showed that while budget participation affected the managerial performance at the GAPENSI company, organizational commitment did not affect the relationship between budget participation and managerial performance at the GAPENSI company. Keywords: managerial performance, budget participation, organizational commitment