PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA BLUD RSUD DR.M.HAULUSSY)
DOI:
https://doi.org/10.29040/jie.v8i4.16207Abstract
Penelitian ini bertujuan untuk mengetahui partisipasi anggaran berpengaruh terhadap kinerja manajerial, komitmen organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial pada BLUD RSUD Dr M Haulussy, dan untuk menguji secara empiris pengaruh partisipasi anggaran berpengaruh terhadap kinerja manajerial dan Untuk menguji secara empiris pengaruh komitmen organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial pada BLUD RSUD Dr M Haulussy. Metode yang digunakan adalah metode deskriptif kuantitatif, dengan menggunakan SmartPLS sebagai alat untuk pengujian.
Hasil yang diperoleh dari Partisipasi Anggaran memiliki nilai Tstatistik lebih besar dari 1,96 yaitu sebesar 2,936 dan nilai signifikansi sebesar 0,000 0,05 dengan pengaruh 0,242 yang berarti bahwa Partisipasi Anggaran berpengaruh positif terhadap Kinerja Manajerial, efek moderasi antara Komitmen organisasi dengan Partisipasi angaran terhadap kinerja manajerial memiliki nilai Tstatistik lebih besar dari 1,96 yaitu sebesar 2,333 dan nilai signifikansi sebesar 0,023 0,05 dengan pengaruh 0,156 yang berarti bahwa komitmen organisasi mampu Memoderasi Partisipasi angaran terhadap kinerja manajerial.Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh partisipasi anggaran terhadap kinerja manajerial dengan komitmen organisasi sebagai variable moderasi. Penelitian ini menggunakan responden sebanyak 80 responden yang merupakan pegawai BLUD RSUD Dr M. HaulussyReferences
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