KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI HUBUNGAN ANTARA KEJELASAN SASARAN ANGGARAN, SISTEM PENGENDALIAN AKUNTANSI, DAN KINERJA MANAJERIAL (Studi Empiris pada Pemerintah Kabupaten dan Kota di Propinsi Jawa Tengah)

Abstract

This study aims to  examine Organisational  Commitment as moderating variable in the relationship between Budget goal  clarity, Accounting Control System, and Managerial Performance in the Central Java Provincial Offices. The samples used were the heads of Departments and heads of sub-offices in the Departments of Education and Culture, Public Health and Transportation Agencies. Questionnaire which was sent as many as 525 copies and back 278 copies. Of that amount, as many as 80 copies could not be analyzed because of incomplete. Thus the number of observations analyzed in this study about 198 data.         By using Ordinary Least Square (OLS) regression and Moderated Regression Analysis (MRA) showed that the Budget Goal Clarity has a signivicant positive effect to managerial performance. Mean while, the Accounting Control System has no effect on Managerial Performance. Test result of moderating variable suggests  that Organizational Commitment variable capable to  act as variable that moderate the relationship between Budget Goal Clarity, Accounting Control System, And Managerial Performance.

Keywords: budget goal clarity, accounting control system, organizational commitment, ordinary least square (OLS), moderated regression analysis (MRA)