HUBUNGAN STRUKTUR DESENTRALISASI DAN PARTISIPASI ANGGARAN DENGAN KOMITMEN ORGANISASI: PERAN ORIENTASI NILAI MANAJER PADA INOVASI SEBAGAI PEMODERASI (STUDI PADA INDUSTRI BATUBARA DI TARAKAN KALIMANTAN TIMUR)

Abstract

The objective of this research is to examine the moderating role of the value orientation of the managers in the correlation of the decentralization structure and their participation in arranging budget to their organizational commitment. This research used the causal research method. The population of this research was 108 managers from 9 mining companies. The data of this research consisted of the primary and the secondary data. The data were gathered through questionnaires distributed to 9 mining companies in Tarakan Regency. The data were then analyzed by using the quantitative analysis with the Moderated Regression Analysis technique. The test on the significance of the hypotheses of this research was conducted by using the T test and the determination coefficient. The results of the analysis indicate that: 1) the majority or more than half of the respondents are highly influential in the decision making and the participation in arranging budget; 2) nearly all respondents are highly committed to their own company and their moderating role of the value orientation to innovation. Based on the results of the analysis, conclusions are drawn that: 1) the moderating role of the value orientation of the managers to innovation is able to support the correlation between the decentralization structure and their organizational commitment in such a way that the first hypothesis is verified. This is supported by the relatively high level of decentralization structure, in which there is a highly significant level of the delegation of authority related to the decision making in the level of manager; and 2) the moderating role of the value orientation of the managers to innovation is able to support the correlation between the budgetary participation and the organizational commitment of the managers in such a way that the second hypothesis is verified. This is supported by the relatively high level of participation in arranging budget, in which there is a highly significant level of the involvement of the managers in arranging and determining budget.