PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT PEMERINTAH DI KOTA DENPASAR [JURNAL]

ABSTRACT
Managerial performance can be evaluated based on
budgetary goal characteristics (BGC). The aims of this study are to
find evidences about association between BGC and managerial
performance, and to investigate the effect of paternalistic culture and
organization commitment on the relationship between BGC and
managerial performance. Respondents include parties that
participate in the process of budget arrangement. This study uses
simple regression analysis and moderated regression analysis.
Results show that BGC do not affect managerial performance, while
the moderating variables, both paternalistic culture and organization
commitment, have moderating effect to the relation of BGC and
managerial performance.

Keywords: budgetary goal, performance, paternalistic, commitment

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