Impact of budget participation and leadership style on managerial performance with organizational commitment as intervening variable

Figures & data

Figure 1. Research model.

Table 1. Correlation of organizational commitment statement items (X3)

Items	Correlation	Status
P1	0.507	Valid
P2	0.478	Valid
P3	0.779	Valid
P4	0.851	Valid
P5	0.856	Valid
P6	0.748	Valid
P7	0.716	Valid

Table 2. Correlation of managerial performance statement items (Y)

Items	Correlation	Status
P1	0.463	Valid
P2	0.392	Valid
P3	0.721	Valid
P4	0.513	Valid
P5	0.451	Valid
P6	0.331	Valid
P7	0.724	Valid
P8	0.378	Valid

Table 3. Reliability Test Results

Items	Alpha Cronbach	Description
Budget Participation (X1)	0.889	Reliable
Leadership Style (X2)	0.931	Reliable
Organizational Commitment (X3)	0.888	Reliable
Managerial Performance (Y)	0.780	Reliable

Table 4. Equation 1 path analysis results

Model		Unstandardized Coefficients		Standardized Coefficients	t	Sig.
		B	Std. Error	Beta
1	(Constant)	11.645	3.967		2.935	.006
	JMLPPA	.194	.217	.182	.891	.378
	JMLGK	.113	.030	.541	3.781	.001
	JMLKO	.063	.223	.063	.280	.781

Table 5. Equation 2 path analysis results

Coefficients^a
Model		Unstandardized Coefficients		Standardized Coefficients	t	Sig.
		B	Std. Error	Beta
1	(Constant)	3.513	2.787		1.260	.215
	JMLPPA	.754	.098	.703	7.668	.000
	JMLGK	.059	.019	.278	3.036	.004

a. Dependent Variable: JMLKO

Table 6. T-test coefficient

Model		t-count	Sig.
1	(Constant)	2.935	.006
	JMLPPA	.891	.378
	JMLGK	3.781	.001
	JMLKO	.280	.781

Table 7. T-test coefficient analysis

Model		T	Sig.
1	(Constant)	1.260	.215
	JMLPPA	7.668	.000
	JMLGK	3.036	.004

Table 8. First equation F-test results

Model		F	Sig.
1	Regression	10.777	.000^b
	Residual
	Total

Table 9. The second equation F-test results

Model		F	Sig.
1	Regression	49.885	.000^b
	Residual
	Total

a. Dependent Variable: JKO

b. Predictors: (Constant), JMLGK, JPPA

Table 10. The results of the coefficient of determination of equation 1

	Model Summary^b
Model	R	R Square	Adjusted R Square	Std. Error of the Estimate
1	.678^a	.460	.417	2.72189

a. Predictors: (Constant), JKO, JMLGK, JPPA

b. Dependent Variable: JKIN

Source: Data processed, 2021

Table 11. The results of the coefficient of determination of equation 2

	Model Summary^b
Model	R	R Square	Adjusted R Square	Std. Error of the Estimate
1	.848^a	.719	.705	1.95082

a. Predictors: (Constant), JMLGK, JPPA

b. Dependent Variable: JKO

Source: Data processed, 2021

Table 12. Results of path analysis recapitulation

No.	Relationship Direction	Regression
		Beta	Sig
1	Budget Participation → Managerial Performance	0.186	0.352
2	Leadership Style → Managerial Performance	0.541	0.000
3	Organizational Commitment → Managerial Performance	0.063	0.903
4	Budget Participation → Organizational Commitment	0.703	0.000
5	Leadership Style → Organizational Commitment	0.278	0.004

Table 13. Results of direct, indirect, and total effects

No.	Between Variables	Direct Influence	Indirect influence	Total Influence
1	Budget Participation → Performance	0.186
2	Leadership Style → Performance	0.541
4	Budget Participation → Organizational Commitment → Performance		0.703 x 0.063 = 0.019	0.182 + 0.019 = 0.205
5	Leadership Style → Organizational Commitment → Performance		0.278 x 0.063 = 0.008	0.541 + 0.008 = 0.602

Figure 2. Path analysis results.

Table A1. Description of respondents by age

No	Age Group	Amount	Percentage
1	20–39 years	19	45.23%
2	40–49 years	9	21.42%
3	> 50 years	14	33.35%
	Total	42	100.00%

Table A2. Classification of respondents by gender

No	Gender	Amount	Percentage
1	Male	19	45.23%
2	Female	23	54.77%
	Total	42	100.00%

Table A3. Description of respondents by marital status

No	Gender	Amount	Percentage
1	Married	27	64.29%
2	Single	15	35.71%
	Total	42	100.00%

Table A4. Classification of respondents by education level

No	Level of Education	Amount	Percentage
1	Senior high school	11	26.20%
2	Diploma III education	5	11.90%
3	Undergraduate (S1)	17	40.48%
4	master’s degree (S2)	9	21.42%
	Total	42	100.00%

Table A5. Classification of respondents by years of service

No	Experience	Amount	Percentage
1	0–10 years	17	40.48%
2	10–15 years	6	14.29%
3	15–20 years	5	11.90%
4	20 years and above	14	33.33%
Total		42	100.00%

^{Table A6. Correlation of Statement Items for Budget participation (X}1⁾

Item	Correlation Items	^r-critical	Status
P1	0.638	0,304	valid
P2	0.838	0,304	valid
P3	0.751	0,304	valid
P4	0.872	0,304	valid
P5	0.663	0,304	valid
P6	0.582	0,304	valid

Table A7. Correlation of Leadership Style Statement Items (X2)

Item		r-^critical	Status
P1	0.574	0,304	valid
P2	0.574	0,304	valid
P3	0.520	0,304	valid
P4	0.551	0,304	valid
P5	0.572	0,304	valid
P6	0.749	0,304	valid
P7	0.690	0,304	valid
P8	0.604	0,304	valid
P9	0.432	0,304	valid
P10	0.307	0,304	valid
P11	0.359	0,304	valid
P12	0.332	0,304	valid
P13	0.571	0,304	valid
P14	0.321	0,304	valid
P15	0.449	0,304	valid
P16	0.352	0,304	valid
P17	0.794	0,304	valid
P18	0.615	0,304	valid
P19	0.517	0,304	valid
P20	0.418	0,304	valid
P21	0.563	0,304	valid
P22	0.590	0,304	valid
P23	0.579	0,304	valid
P24	0.517	0,304	valid
P25	0.685	0,304	valid
P26	0.508	0,304	valid
P27	0.380	0,304	valid
P28	0.659	0,304	valid
P29	0.541	0,304	valid
P30	0.512	0,304	valid
P31	0.343	0,304	valid
P32	0.543	0,304	valid
P33	0.331	0,304	valid
P34	0.577	0,304	valid
P35	0.606	0,304	valid