Abstract
This research is aimed to find out the influence between participative budget, organization commitment and work motivation on the managerial performance of some automotive dealers in Bandung West Java. The method used in this research is empirical research through a mail survey. Data collection was conducted by using questionnaires in which Likert scale is used as the basis. The questionnaires were spread to 179 Dealer managers. The data which were collected, later on, were managed and were analyzed by using dual regression analysis (Multiple regression analysis) through the SPSS program. The result of this research shows that the participative budget, organization commitment, and work motivation give a positive influence on managerial performance. The significant influence of Participative Budget and Organization Commitment partially are about 0,044 and 0,000. The significant influence of Work Motivation on managerial performance partially is about 0,098. The significant influence of participative budget, organization commitment, and work motivation on managerial performance simultaneously are 0,000. It means that partially participative budget and organization commitment give significant positive influence on managerial performance, while work motivation gives insignificant positive influence on managerial performance. Simultaneously, participative budget, organization commitment, and work motivation give significant positive influence on managerial performance.
Highlights
The number of cars and motorbikes in Bandung continues to increase day by day
This study focuses on dealer managers, who are usually actively involved and responsible for budgeting for the part they lead
The results of processing the answers to the questionnaire data show that 50.98% of the managers who were respondents were already involved in the budget preparation process for each of their accountability centers
Summary
The number of cars and motorbikes in Bandung continues to increase day by day. Vehicles circulating in the city of Bandung are increasingly and more diverse in line with the development of the needs and development of consumer tastes. Dealers as agents that distribute automotive products to the hands of end consumers contribute to the increase in circulating vehicles. The rapid increase in the number of vehicles circulating attracts the attention of the authors to examine the parties that play a role in car sales, especially in the city of Bandung, and want to process empirical information about the effects of participatory budgeting, organizational commitment and work motivation on operational performance. Vehicle sales involve Brand Holder Agents (APM) as producers, along with agents or Dealers that function to channel vehicles to the end consumers. Data obtained from 2013 to 2017 realization of unit sales of 5 car brands with the most sales on a national scale by APM through the dealers as follows: Sales Per Unit
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