Pengaruh partisipasi anggaran terhadap komitmen organisasional; kultur organisasional sebagai variabel moderating. (studi empiris pada koperasi mahasiswa)

Oleh :
Cahyo Priyatno - F0399025 - Fak. Ekonomi dan Bisnis

Abstract Many Research about budgetary participation and organizational commitment has been done. But there are less research that related directly to both. This research test the influence of budgetary participation and organizational commitment which including organizational culture as moderating variabel. Data are collected from 29 participants from managers of student cooperation ( KOPMA ) in Yogyakarta, Sleman, Bantul, Surakarta, Karanganyar and Sukoharjo with questionnaire. Data were analized with multiple regression test. This study result indicate that higher participation will increase organizational commitment; people oriented organizational culture will increase organizational commitment; and budgetary participation will positively related to organizational commitment in people oriented aoganizational culture and will negatively in oriented to work organizational culture. Key Words: Budgetary participation, organizational commitment, organtizational culture, Kopma