The Effect of Budget Participation on Managerial Performance with Organizational Commitment and Motivation as Moderating Variables (Empirical Study at the Local Government Work Unit Office of Ende Regency)

Abstract

This study aims to show whether there is an influence between budgetary participation and managerial performance where organizational commitment and work motivation are moderating variables in the Regional Office of Work Units (SKPD), Ende District, NTT. The existence of differences in the results of previous studies motivated researchers to see whether the findings made by previous researchers gave the same or different results when carried out in different locations. Data was collected by distributing questionnaires to structural officials at the SKPD Office of Endedistrict.The sampling technique used was purposive samplingmethod.The data analysis technique used moderated regression analysis method. The results showed:1) budget participation has an effect on managerial performance, 2) organizational commitment does not moderation the effect of budget participation on managerial performance,3) work motivation does not moderate the effect of budget participation on managerial performance