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