The Impact Of Participatory Budgeting On Managerial Performance: The Role Of Organizational Commitment, Organizational Culture And Leadership Style As Moderating Variables

Abstrak

This research explored the impact of participatory budgeting on managerial performance, with organizational commitment, organizational culture, and leadership style as moderating variables. A quantitative method is used for this research. The sample determination was done using the purposive sampling. The sample in this study was 66 respondents from OPD in Metro City. The analysis method used is Moderated Regression Analysis using the SPSS software. The results of this research show that participatory budgeting has an effect on managerial performance. Organizational commitment is found to moderate the relationship between participatory budgeting and managerial performance, while organizational culture and leadership style do not moderate this relationship. This research indicates that managers who are highly involved in the budgeting process will better understand the objectives of the budget. Since managerial performance is evaluated based on the achievement of budget targets, managers will take the budgeting process more seriously, leading to improved performance. The study also indicates that only the organizational commitment variable contributes to improving the managerial performance of those involved in budgeting. The expected contribution of this research is to assist institutions in their efforts to enhance managerial performance