EFFECT OF PARTICIPATION IN THE PREPARATION OF THE BUDGET, ORGANIZATIONAL COMMITMENT AND PROFESSIONALISM PERFORMANCE OF MANAGERIAL (At Elementary School In Mataram)

Abstract

The purpose of this study is to analyze and obtain empirical evidence about the effect of budget participation, organizational commitment and professionalism on managerial performance at Primary School in Mataram. The population in this study is the treasurer schools (BOS) Primary School in Mataram were 97 respondents represented and calculated using a quantitative approach. The analytical tool used is multiple linear regression analysis previously performed measurement of data quality through validity and reliability test as well as the classic assumption test which includes test multikolinieritas, heteroskedasitas test and normality test. The results showed that the variables of participation budgeting, organizational commitment and professionalism simultaneously positive and significant impact on managerial performance at the State Elementary School in Mataram. Partially budget participation have a negative effect and no significant effect on managerial performance, organizational commitment has a positive effect and no significant effect on managerial performance and professionalism has a positive and significant impact on managerial performance. This is due to a lack of understanding related to financial management in schools. Implications of the research leading to the need for improvements efforts in planning and budgeting, which must discribe clearly the relationship between output and outcome program activities by taking into account existing rules.