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PENGARUH PARTISIPATIF ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING

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ABSTRACT THE EFFECT OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE WITH BUDGET JUSTICE PERCEPTION AND COMMITMENT PURPOSE OF THE BUDGET AS INTERVENING VARIABLES Written by: David Rifaldy Dimas Widiyanto NIM: 1732010 Previous research still gives mixed results on the participatory influence of budgets on managerial performance. This study replicates previous research by including the variables of budget equity and budget goal commitment as intervening variables, which theoretically are said to increase the participatory influence of budgets on managerial performance. This research was conducted at the Bandar Lampung Adventist Hospital, which is limited to the profit center department, using a research instrument in the form of a questionnaire, which was distributed to 40 respondents, and which were suitable for processing 39 questionnaires. By using the path analysis method, and with the help of SPSS 25 software, it was found that each of the variables studied had a positive correlation, even though it was at a very low to strong level, path analysis proved that budget participation had a significant influence on managerial performance by budget equity and goal commitment as intervening variables. Suggestions in this research are to increase the level and extent of the role or participation of the head of the budget in the budget proposal, determination and evaluation stages. Key words: budget participation, budget justice, budget commitment, managerial performance