| Summary: | This study investigates the influence of organizational commitment, social desirability, and information asymmetry on the relationship between budgeting participation and manager performance. The previous results of such relationship indicate inconsistency. To understand such relationship contingency approach is needed. Contingency approach is an idea that such relationship is suspected to be influenced by various factors or variables which are conditional and called moderating variables. This study analyzes the influence of organizational commitment, social desirability, and information asymmetry on the relationship between budgeting participation and manager performance.
To lest such relationship survey questionnaires are used. The questionnaires were sent to the manager of goi public companies in Jakarta Stock Exchange (JSX). Moderating regression analysis (MRA) was applied to test the objective of the research. The test results indicate that: (1) budgeting participation and manager performance have positive relationship and statistically significant, (2) organizational commitment, social desirability, and information asymmetry has positive and statistically significant influence on the relationship between budgeting participation and manager performance
Key word: budgeting participation, organizational commitment, social desirability, information asymmetry, and manager performance
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