Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, dan Budaya Organisasi terhadap Hubungan Antara Partisipasi Anggaran dan Kinerja Manajerial (Studi Empiris pada SKPD Kabupaten Gayo Lues)

Abstract

The purpose of this study is to empirically prove the effect of budgetary participation on managerial performance in government offices in the district of Gayo Lues and empirically proven organizational commitment, leadership style and cultural organizations to moderate the relationship between budgetary participation and managerial performance. The population in this study is all the leadership elements associated with budgeting SK.PD consisting of the Head of Agency/ Department/ Agency, Secretary, Chief, head of sub-areas / sub-section chief. The sampling technique used is the census method. Data analysis tools used in this study consisted of test validity, test reliability, test the assumptions of classical models of analysis used to test the hypotheses is multiple linear regression. The results of this study concluded that budgetary participation has a positive and significant effect on managerial performance, the higher the participation of the budget, the higher the managerial performance. However, organizational commitment :md organizational culture will weaken budgetary participation on managerial performance. While the leadership style of the budget to strengthen the participation of managerial performance