The Effect of Budget Participation, Organizational Commitment, Organizational Culture, and Budget Clarity Targets on Managerial Performance with Internal Control As Moderating Variable (Empirical Study on Regional Apparatus Organization (OPD) of West TanjungJabung Regency)
An Assessment of the Policy and Legislative Frameworks for Commercial Forestry Management in Kenya
March 7, 2023The Influence of Organizational Commitment, Utilization Information Technology and the Quality of Human Resources on The Reliability of Financial Reporting In The Government Of Jambi Province With Internal Control of Accounting as a Moderating Variable
March 25, 2023The Effect of Budget Participation, Organizational Commitment, Organizational Culture, and Budget Clarity Targets on Managerial Performance with Internal Control As Moderating Variable (Empirical Study on Regional Apparatus Organization (OPD) of West TanjungJabung Regency)
ABSTRACT: This study aims to examine the relationship of the influence of budget participation, organizational commitment, organizational culture, and budget clarity targets on managerial performance with internal control as a moderating variable. Based on the results of statistical analysis through WarpPLS 7, it was found that only 3 variables had a significant positive effect, namely the variable Organizational Commitment, Organizational Culture and Budget Clarity Targets on Managerial Performance, while the Budget Participation Variable Organizational Commitment had no significant positive effect, while Internal Control was not proven as a variable. Moderation.
Keywords: Budget Participation, Organizational Commitment, Organizational Culture, Budget Clarity Targets, Managerial Performance Internal Control.