PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP KINERJA MANAJERIAL DENGAN STRUKTUR ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Pada Rumah Sakit PKU Muhammadiyah Karanganyar)

Susilowati Susilowati, Rohwiyati Rohwiyati

Abstract


This study aims to determine the extent of organizational structure in organizations that function as moderating variables that influence the relationship between participative budgeting and managerial performance. This researcher is a quantitative study. Samples taken were employees consisting of heads of fields and heads of installations totaling 50 people. Sampling technique using non-probability sampling technique which is done with convenience sampling technique. The results of the research conducted on 50 respondents who are employees at PKU Muhammadiyah Karanganyar Hospital can be concluded as follows: Participatory budgeting has a significant effect on Managerial Performance. (p = 0.022), Organizational structure has a significant effect on Managerial Performance (p = 0,000), Organizational structure is a predictor of moderation in the relationship between Participatory Budgeting and Managerial Performance. The results showed that the organizational structure also had a significant effect on managerial performance. and organizational structure are predictors of the moderation of the relationship between participatory budgeting and managerial performance. Organizational structure has a significant influence on the relationship between participative budgeting and managerial performance.

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