Title : THE INFLUENCE OF BUDGETARY PARTICIPATION ON MANAGER PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE AND THE USE OF INFORMATION TECHNOLOGY AS A MODERATION VARIABLE (Study of Regional Drinking Water Companies in South Kalimantan)
Author : Djaperi
Item Type : Thesis (Dissertation)
Abstract
This research aims to obtain empirical evidence whether 1). budgeting participation has a direct effect on manager performance, 2). budgeting participation influences organizational commitment, 3). Organizational commitment influences manager performance, 4). budgeting participation influences manager performance through organizational commitment as a mediating variable, and 5). The use of information technology as a moderating variable has an effect on the relationship between budgeting participation and manager performance at PDAMs in South Kalimantan. The population of this research is all managers at the Regional Drinking Water Company (PDAM) in South Kalimantan, namely 46 people, from this population all were taken as samples and at the same time taken as respondents. This research uses a research instrument in the form of a questionnaire. The questionnaire used refers to literature and empirical studies, then a trial of the instrument (pilot test) is carried out. Data analysis in this research uses the help of Generalized Structured Component Analysis (GeSCA). The assumption test in GeSCA related to structural equation modeling is the linearity assumption test which is carried out using the Ramsey RESET Test with the help of SPSS. The results of this research show that 1). budgeting 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 in the influence of Budgeting Participation on Manager Performance. Utilization of Information Technology is an independent variable that influences Manager Performance.
Uncontrolled Keywords: Budgeting Participation, Organizational Commitment, Utilization of Information Technology, Manager Performance
