ANALISIS PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT. TOR GANDA MEDAN

Abstract

This study aimed to test whether budgetary participation and organization commitment partial effect on managerial performance. Research object is. Double tor field, which consists of Kasai and Overseas Plantation Field Office Directors. The collection of Kasai and Overseas Plantation Field Office Directors. The collection of data with a list of questions adopted from previous research. The analysis model used to test the hypothesis is mixed multiple linear regression with SPSS. The results of this study prove that the first hypothesis starting a positive effect of budget participation on managerial performance is acceptable and significant. The second hypothesis states a positive effect of organizational commitment on managerial performance is accaptable and significant. Because of budgetary participationand organizational commitment influence on managerial performance, then the company needs to optimize the application of the participatory budget and give attention to improving the organization’s commitment better.