Peran Komitmen Organisasi Dan Keadilan Organisasi Dalam Hubungan Partisipasi Anggaran Terhadap Kinerja Manajerial Pada PT. PLN (Persero) Jambi
DOI:
https://doi.org/10.37385/msej.v4i6.7556Keywords:
Partisipasi anggaran, Komitmen organisasi, Keadilan organisasi, Kinerja manajerial, PT PLNAbstract
Penelitian ini mengkaji peran mediasi komitmen organisasi dan moderasi keadilan organisasi dalam hubungan antara partisipasi anggaran dan kinerja manajerial. Studi ini dilakukan pada PT PLN (Persero) dan anak perusahaannya, dengan responden karyawan tetap yang telah bekerja minimal satu tahun dan terlibat dalam proses penyusunan anggaran. Menggunakan pendekatan kuantitatif dengan desain survei eksplanatori, data primer dikumpulkan melalui kuesioner terstruktur dan dianalisis dengan bantuan Warp PLS 6.0. Hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh positif signifikan terhadap komitmen organisasi dan kinerja manajerial. Namun, komitmen organisasi tidak berpengaruh langsung terhadap kinerja manajerial. Keadilan organisasi terbukti memoderasi, dan komitmen organisasi memediasi hubungan antara partisipasi anggaran dan kinerja manajerial.
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