Title : THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGER PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE AND THE USE OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE (Study on Regional Drinking Water Companies in South Kalimantan)
Author : Djaperi
Item Type : Thesis (Dissertation)
Abstract
This study aims to obtain empirical evidence whether 1). budgetary participation has a direct effect on manager performance, 2). budgetary participation has an effect on organizational commitment, 3). organizational commitment has an effect on manager performance, 4). budgetary participation has an effect on manager performance through organizational commitment as a mediating variable, and 5). the use of information technology as a moderating variable whether it has an effect on the relationship between budgetary participation and manager performance at PDAM in South Kalimantan. The population of this study was all managers at the Regional Drinking Water Company (PDAM) in South Kalimantan, namely 46 people, from which all were taken as samples and also taken as respondents. This study used a research instrument in the form of a questionnaire. The questionnaire used refers to the literature and empirical studies, then a pilot test was conducted. Data analysis in this study used the help of Generalized Structured Component Analysis (GeSCA), the assumption test in GeSCA related to structural equation modeling is a linearity assumption test carried out using the Ramsey RESET Test with the help of SPSS. The results of this study indicate that 1). budgetary participation has a significant positive effect on manager performance, 2). budgeting participation has a significant positive effect on organizational commitment, 3). organizational commitment has a significant positive effect on manager performance, 4). budgeting participation has a positive effect on manager performance through organizational commitment as a mediating variable and 5). the use of information technology does not strengthen the relationship between budgeting participation and manager performance, the use of information technology is not a moderating variable of the influence of Budgeting Participation on Manager Performance. The use of Information Technology is an independent variable that influences Manager Performance.
Uncontrolled Keywords: Budgeting Participation, Organizational Commitment, Utilization of Information Technology, Manager Performance