PENGARUH KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN DAN JOB RELEVANT INFORMATION (JRI) TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL (Studi Empiris pada BPR di Kota Semarang)

Abstract

A study the relationship between budget participation and managerial performance has interested many research. However, the result of previous studies were not consistent. The inconsistency situation between results of the prior research about the influence of budget participation on managerial performance become a motivation of this study. The purpose of this reseach is to examine the influence of relationship of participation in composing budget and managerial performance with used organizational commitment, leadership style, and job-relevant information as moderating variable.The population of this research was BPR companies located in Semarang and the sample was using BPR manager’s. Data for this study were collected by using questionnaires, which were distributed to 50 BPR manager’s in 10 BPR companies located in Semarang. The sampling method used is purposive judgment sampling. In total 40  questionnaires received, 38 were complete and hence usable in analysis. Analysis hypothesis is using multiple regression analysis  of SPSS program. The results of this study show that budget participation has significant effect for managerial performance, organizational commitment has significant effect for relationship between budget participation and managerial performance,style of leadership has significant effect for relationship between budget participation and managerial performance, job-relevant information has significant effect for relationship between budget participation and managerial performance.
Key words : organizational commitment, style of  leadership, job-relevant information, budget participation, managerial performance.