BUDAYA PATERNALISTIK DAN KOMITMEN ORGANISASI DALAM MEMODERASI BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA

  • Komang Fridagustina Adnantara Sekolah Tinggi Ilmu Ekonomi Triatma Mulya
  • Gde Herry Sugiarto Asana Sekolah Tinggi Ilmu Ekonomi Triatma Mulya

Abstract

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.

Published
Jan 18, 2019
How to Cite
ADNANTARA, Komang Fridagustina; SUGIARTO ASANA, Gde Herry. BUDAYA PATERNALISTIK DAN KOMITMEN ORGANISASI DALAM MEMODERASI BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA. Sekolah Tinggi Ilmu (STIE) Ekonomi Triatma Mulya, [S.l.], v. 24, n. 2, p. 204 - 213, jan. 2019. ISSN 2622-1489. Available at: <http://triatmamulya.ejurnal.info/index.php/triatmamulya/article/view/115>. Date accessed: 23 aug. 2019.
Citation Formats
Issue
Vol 24 No 2 (2018): JURNAL MANAJEMEN DAN AKUNTASI
Section
Articles