PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perguruan Tinggi Di Kota Palembang)

This study aims to determine whether organizational commitment can strengthen the relationship between budgetary participation and managerial performance. The variables tested in this study were budget participation, organizational commitment, and managerial performance. The number of samples from this study amounted to 107 consisting of structural positions from universities in Palembang. The sampling technique uses purposive sampling method. These variables were the tested using T- test analysis and moderation regression analysis (MRA). The results of the study show that organizational commitment cannot strengthen the relationship between budgetary participation and managerial performance

Keyword : budget participation, organizational commitment, and managerial performance