BUDAYA PATERNALISTIK DAN KOMITMEN ORGANISASI DALAM MEMODERASI BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA
This study aims to determine the role of paternalistic culture and organizational commitment in moderating the influence of budgetary goal characteristics on managerial performance. This study uses the primary data obtained from the questionnaire distribution. The population in this study is BPR in Gianyar-Bali regency. The samples were chosen by purposive sampling method and hypothesis was tested with moderated regression analysis (MRA). The results of the study show that budgetary goal charateristics has a positive effect on managerial performance, paternalistic culture can moderate the relationship between budgetary goal characteristics and managerial performance, organizational commitment can moderate the relationship between budgetary goal characteristics and managerial performance.
Keywords: Budgetary goal characteristics, Managerial performance.