PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN TUJUAN SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA RUMAH SAKIT TIPE A, B, DAN C, DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA)

Abstract

The influence of budgetary participation to managerial performance has been examined in
several accounting studies with conflicting result. The conflicting evidence may reflect the influence of
other variables. This study examined the influence of budgetary participation to managerial
performance through goal commitment as intervening variable.
The population of this study is managers at hospital type A, B, and C in central java and
DIY. The sample of this research is collected with contact person and mail survey method. From
about of 400 questionnaires delivered, only 72 questionnaires returned and ready to analyze. The
technique for examining hypothesis is path analysis.
The result of this study showed that budgetary participation has positive effect to managerial
performance. Other result that is shown in this study is that budgetary participation has positive
effect to goal commitment, goal commitment has positive effect to managerial performance, and
budgetary participation has positive effect to managerial performance through goal commitment as
intervening variable.