Analisis Pengaruh Budget Participation dan Decision Making Terhadap Organizational Commitement dan Managerial Performance

Ibrahim Ingga


The purpose of this research is to know the influence of: (1) Budget participation (BP) on Organizational Commitment (OC), (2) BP on Managerial performance (MP), (3) Decision making (DM) on OC, (4) DM on MP, (5) OC on MP, (6) OC on the relationship between BP and MP, and (7) OC on the relationship between DM and MP.  The population of this research are consists of all managers in industries manufactur in East Java.  For determining the research object, this research is used the purposive sampling method. The data were collected by  questionnaires  and interview. Data is measured by the Likert scale 1 to 5 scores. Getting the results of research, data  was analyzed by  the Partial Least Square (PLS). The results of research shown that: (1) BP influence significantly on OC. (2) BP influence significantly on  MP.  (3) DM influence significantly on OC. (4) ) DM influence significantly on MP (5) OC influence significantly on MP, and (6) OC is made be strong the influence of BP on MP, and (7) OC is made be strong the influence of DM on MP.


Budget participation, Decision making, Organizational Commitment and Managerial performance.

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