PENGARUH STRUKTUR ORGANISASIONAL DAN LOCUS OF CONTROL TERHADAP HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DENGAN KINERJA MANAJERIAL DAN KEPUASAN KERJA PADA ORGANISASI SEKTOR PUBLIK

Abstract

The purpose of this research is to examine the existing relationship between participative budgeting with managerial peiformance and job satisfaction empirically and to examine whether organizational structure and locus of control are moderating variables that influence the relationship between participative budgeting with managerial peiformance and job satisfaction in public sector organization. The samples of this research are taken from hybrid public sector organization population in east Java. From 550 sent questionnaire, there are 116 responden that send their answer back Only 99 questionnaire that fulfill the requirements to be processed in final analysis: 20 from health organization, 32from educ.:alion urganizalion and 47 from BUMD & BUMN .Hypotheses testing technic that used to examine the relationship between participative budgeting and managerial performance and job satisfaction is simple linier regression. And to examine the interaction influence of two contingency factor (organizational structure and locus of control) use moderated regression analysis.The empirical result using simple regression show that participative budgeting influence the managerial peiformance and job satisfaction in public sector organization. But empirical result using moderated regression analysis show that participatiYe budgeting­ decentralization structure interaction affects managerial peiformance significantly and does not affects job satisfaction significantly.Interaction between participative budgeting and locus of control does not affect managerial peiformance and job satisfaction significantly in public sector urganization.