PENGARUH PARTISIPASI PENYUSUNAN ANGGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KETIDAKPASTIAN LINGKUNGAN, KOMITMEN ORGANISASI DAN PELIMPAHAN WEWENANG SEBAGAI VARIABEL MODERATING ( Studi Kasus pada Politeknik Ilmu Pelayaran Semarang)

Abstract

By using the contingency approach, this study is to test the moderating effect of environmental
uncertainty, organizational commitment and delegation of authority to the relationship in the participation of
the budgeting and managerial performance. Common issues in this research is the lack of attention to the
leadership of staff and lack of maximum delegation of authority to staff in participatory budgeting affecting
managerial performance. The study population consists of affairs chief, the head unit and found the head of
department at the Polytechnic of Semarang Sailing Science numbered 34 people. Technique sampling used is the
census sample.
Data collection techniques in this research is to use a questionnaire. Variables used in this research
are budgetary participation, managerial performance and environmental uncertainty, organizational
commitment and delegation of authority as a moderating variables. The result of this research are, first,
budgetary participation has significantly effecting to managerial performance. Second, environmental
uncertainty moderates the effect of budgetary participation on managerial performance. Third, organizational
commitment moderates the effect of budgetary participation on managerial performance. Fourth, the delegation
of authority moderates the effect of budgetary participation on managerial performance.