Pengaruh Partisipasi Anggaran Terhadap Employee Performance Dengan Goal Commitment Sebagai Variabel Intervening Pada Akademi Kuliner Ako
Abstract
AKO Culinary Academy is one of the culinary academy in Surabaya.
There are some issues in academy that drive to unhealthy budgeting. Budgeting at
AKO Culinary Academy is still classified as transactional. This makes employee
performance at academy tend to be low. The purpose of this study is to analyze
(1) the influence of Budget Participation to Goal Commitment, (2) the influence
on Goal Commitment to Employee Performance, and (3) The Goal Comitment as
Intervening Variable between Budget Participation to Employee Performance.
This research is quantitative research. The collection of information and
data obtained from questionnaires. Data analysis was used by using simple and
multiple linear regression on SPSS 22.0. Population in this research are all
employees at AKO Culinary Academy besides security guard and cleaning service
(32 people). Sample in this researchare 30 people. The results of this study
indicate the influance Budget Participation to Goal Commitment, influance on
Goal Commitment to Employee Performance and Goal Commitment as an
Intervening Variable between Budget Participation to Employee Performance