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In organizations, human resources management is the way to manage the relationshipand the role of human resources efficiently and effectively, it also used to achieve organization�s aim. There are some factors that influence human resources management, they are the employee�s attribution, working motivation, and organizational commitment. The purpose of this research is to know the influence of the employee�s attribution toward human resourcesmanagement policies to employee�s motivation and organizational commitment in PKU Muhammadiyah Yogyakarta Hospital. This research used cross sectional analytic research with 51 employees as subjects and had been working at least 1 year in PKU Muhammadiyah Yogyakarta Hospital. The questionnaires that used in this research consists of questionnaire for employee�s attribution toward human resourcesmanagement policiesthat was adopted from Nishii�s research (2008), working motivation questionnairethat was adopted from Sirait�s questionnaire (2000), and organizational commitment questionnaire that was adopted from Allen and Meyer�s questionnaire (1990).To test validity and realibility of the questionnaires, this research used 25 respondents, and then analyzed with regression analysis to know the influence of the employee�s attribution toward human resourcesmanagement policies to working motivation and organizational commitment in PKU Muhammadiyah Yogyakarta Hospital. This research used SPSS 17 for windows program for analyzing data. The results showed that employee�s attribution toward human resourcesmanagement policies has positive influence 94,9 % to motivation employees with regression equation Y = 6,425 + 0,967X, employee�s attribution toward human resourcesmanagement policies has positive influence to organizational commitment 92,6% with regression equation Y = 10,133 + 0,735X, and working motivation correlates positively with organizational commitment with r 0,980.
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