PENGARUH KOMITMEN ORGANISASI, KEINGINAN SOSIAL, DAN ASIMETRI INFORMASI TERHADAP HUBUNGAN ANTARA PARTISIPASI PENGANGGARAN DENGAN KINERJA MANAJER

Abstract

This study investigates the influence of organizational commitment, social desirability,
and information asymmetry on the relationship between budgeting participation and
manager performance. The previous results of such relationship indicate inconsistency. To
understand such relationship contingency approach is needed. Contingency approach is an
idea that such relationship is suspected to be influenced by various factors or variables
which are conditional and called moderating variables. This study analyzes the influence of
organizational commitment, social desirability, and information asymmetry on the
relationship between budgeting participation and manager performance.
To test such relationship survey questionnaires are used. The questionnaires were sent
to the manager of goi public companies in Jakarta Stock Exchange (JSX). Moderating
regression analysis (MRA) was applied to test the objective of the research. The test results
indicate that: (1) budgeting participation and manager performance have positive
relationship and statistically significant, (2) organizational commitment, social desirability,
and information asymmetry has positive and statistically significant influence on the
relationship between budgeting participation and manager performance

Keyword: budgeting participation, organizational commitment, social desirability, information asymmetry, and manager performance.