Muhammaddun, Kukuh Ali (2025) PENGARUH PERENCANAAN ANGGARAN DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ANGGARAN DENGAN MODERASI KOMITMEN ORGANISASI(Studi Pada BAPENDA Provinsi Jawa Tengah). Thesis thesis, Universitas BPD.
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Abstract
THE INFLUENCE OF BUDGET PLANNING AND BUDGET PARTICIPATION ON BUDGET PERFORMANCE: THE MODERATING ROLE OF ORGANIZATIONAL COMMITMENT (A Case Study of the Regional Revenue Agency of Central Java Province) Kukuh Ali Muhammaddun NIM. 22231473 Master of Management Program, Faculty of Economics and Business, BPD University, 2025 Kukuham64@gmail.com Abstract This study aims to analyze the effect of budget planning and budget participation on budget performance, with organizational commitment as a moderating variable. The research was conducted on employees of the Regional Revenue Agency (Badan Pendapatan Daerah or BAPENDA) of Central Java Province. This quantitative study employs the Partial Least Square (PLS) method using SmartPLS 3.0 software. Data were collected through questionnaires distributed to respondents and analyzed using outer and inner model tests to assess validity, reliability, and inter-variable relationships. The results show that budget planning has a positive and significant effect on budget performance, budget participation also has a positive and significant effect on budget performance, and organizational commitment strengthens both relationships. The coefficient of determination (R²) value of 0.882 indicates that 88.2% of the variance in budget performance is explained by budget planning, budget participation, and organizational commitment. These findings provide empirical evidence that improving the quality of planning and employee involvement in the budgeting process, supported by strong organizational commitment, enhances budget performance effectiveness. This research is expected to serve as a valuable input for government institutions to develop a more participatory and performance-oriented budgeting system. Keywords: Budget Planning, Budget Participation, Organizational Commitment, Budget Performance
| Item Type: | Thesis (Thesis) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S2 |
| Date Deposited: | 21 Oct 2025 07:42 |
| Last Modified: | 21 Oct 2025 07:42 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2980 |
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