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PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL Marsudi Endang Sri Rejeki Abstract The purpose of this study was to determine the influence of organizational commitment towards the relationship between budgetary participation and managerial performance . The data used are primary data collected by distributing questionnaires to the respondents. Respondents in this study is the leadership and middle level managers at several manufacturing companies. The sample of the research are 80 respondents. Methods of data analysis used in this study is multiple regression analysis with moderator variables, variables that are used include the budgetary participation variable (X1), organizational commitment (X2), and leadership style (X3), while the variable affected is variable managerial performance. Moderator regression analysis / MRA is used to determine the effect of the interaction. The r esults of this research that budget increased participation in the sense that the participation of all managers involved in the preparation of the budget, when budget revisions made for sensible manager, the manager has stated requests, opinions, and suggestions about the budget or to the boss without being asked, the manager has a lot of influence reflected in the final budget, managers assess important contribution to the budget, the manager never asked for opinions and or suggestions when the budget was being prepared, the managerial performance will increase. Based on the results if the data that the organization's commitment and significant positive effect on the relationship between budgetary participation and managerial performance, Effect of Organizational Commitment on Managerial Performance of 0.080. R2 value of 0.219 means that performance is influenced by organizational commitment manejerial of 23.2%. Keywords : organizational commitment, leadership, budgetary participation, managerial performance
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