eprintid: 57799 rev_number: 19 eprint_status: archive userid: 26394 dir: disk0/00/05/77/99 datestamp: 2026-04-30 03:39:34 lastmod: 2026-04-30 03:39:34 status_changed: 2026-04-30 03:39:34 type: thesis metadata_visibility: show contact_email: dandiagus401@gmail.com creators_name: Subandi, Dandi Agus creators_id: 5552180015 contributors_type: http://www.loc.gov/loc.terms/relators/THS contributors_name: Hasanudin, Agus Ismaya contributors_id: 1977102320022121001 corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA corp_creators: FAKULTAS EKONOMI DAN BISNIS corp_creators: JURUSAN AKUNTANSI title: PENGARUH TQM, PARTISIPASI ANGGARAN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Kasus pada Perusahaan Tambak Udang Vaname di Kabupaten Lebak) ispublished: pub subjects: HD subjects: HD28 divisions: FEB divisions: Akuntansi full_text_status: restricted keywords: TQM, Budget Participation, Organizational Culture, Managerial Performance, Organizational Commitment, Moderating TQM, Partisipasi Anggaran, Budaya Organisasi, Kinerja Manajerial, Komitmen Organisasi, Moderating note: The objectives of this study are: 1). To find out how much influence Total Quality Management has on managerial performance. 2). Knowing how much influence Budget Participation has on managerial performance performance; 3). Knowing how much the Organizational Culture influences managerial performance; 4). To find out how much influence Total Quality Management has on managerial performance with organizational commitment as a moderating variable; 5). To find out how much influence Budget Participation has on managerial performance with organizational commitment as a moderating variable; 6). To find out how much influence Organizational Culture has on managerial performance with organizational commitment as a moderating variable. The population of this study is 10 vannamei shrimp pond companies in Lebak Regency. The sampling technique used puposive sampling and 32 samples were obtained. This research is a quantitative research using primary data obtained from vannamei shrimp pond companies in Lebak Regency. The model used is the multiple regression analysis (MRA) model. The results of the study show that: 1). Total Quality Mangement has a positive and significant influence on Managerial Performance. With a significance value of 0.030. 2). Budget participation has a positive and significant influence on Managerial Performance. With a significance value of 0.014. 3). Organizational culture has a positive and significant influence on Managerial Performance. With a significance value of 0.003. 4). Total Quality Mangement has a positive and significant influence on Managerial Performance moderated by organizational commitment. With a significance value of 0.005. 5). Budget participation does not have a positive and significant influence on Managerial Performance moderated by organizational commitment. With a significance value of 0.145. 6). Organizational culture does not have a positive and significant influence on Managerial Performance moderated by organizational commitment. With a significance value of 0.950. TQM, Budget Participation, Organizational Culture, Managerial Performance, Organizational Commitment, Moderating abstract: Tujuan dari penelitian ini adalah : 1). Mengetahui seberapa besar pengaruh Total Quality Management terhadap kinerja manajerial. 2). Mengetahui seberapa besar pengaruh Partisipasi Anggaran terhadap kinerja kinerja manajerial; 3). Mengetahui seberapa besar pengaruh Budaya Organisasi terhadap kinerja kinerja manajerial; 4). Mengetahui seberapa besar pengaruh Total Quality Management terhadap kinerja manajerial dengan komitmen organisasi sebagai variabel moderatin; 5). Mengetahui seberapa besar pengaruh Partisipasi Anggaran terhadap kinerja manajerial dengan komitmen organisasi sebagai variabel moderating; 6). Mengetahui seberapa besar pengaruh Budaya Organisasi terhadap kinerja manajerial dengan komitmen organisasi sebagai variabel moderating. Populasi penelitian ini yaitu 10 perusahaan tambak udang vaname di Kabupaten Lebak. Teknik pengambilan sampel menggunakan puposive sampling dan diperoleh 32 sampel. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang di peroleh dari perusahaan tambak udang vaname di Kabupaten Lebak. Model yang digunakan yaitu model analisis regresi berganda dan moderated regression analysis (MRA). Hasil penelitian menunjukan bahwa : 1). Total Quality Mangement memiliki pengaruh positif dan signifikan terhadap Kinerja Manajerial. Dengan nilai signifikansi 0,030. 2). partisipasi anggaran memiliki pengaruh positif dan signifikan terhadap Kinerja Manajerial. Dengan nilai signifikansi 0,014. 3). budaya organisasi memiliki pengaruh positif dan signifikan terhadap Kinerja Manajerial. Dengan nilai signifikansi 0,003. 4). Total Quality Mangement memiliki pengaruh positif dan signifikan terhadap Kinerja Manajerial dimoderasi oleh komitmen organisasi. Dengan nilai signifikansi 0,005. 5). partisipasi anggaran tidak memiliki pengaruh positif dan signifikan terhadap Kinerja Manajerial dimoderasi oleh komitmen organisasi. Dengan nilai signifikansi 0,145. 6). budaya organisasi tidak memiliki pengaruh positif dan signifikan terhadap Kinerja Manajerial dimoderasi oleh komitmen organisasi. Dengan nilai signifikansi 0,950. The objectives of this study are: 1). To find out how much influence Total Quality Management has on managerial performance. 2). Knowing how much influence Budget Participation has on managerial performance performance; 3). Knowing how much the Organizational Culture influences managerial performance; 4). To find out how much influence Total Quality Management has on managerial performance with organizational commitment as a moderating variable; 5). To find out how much influence Budget Participation has on managerial performance with organizational commitment as a moderating variable; 6). To find out how much influence Organizational Culture has on managerial performance with organizational commitment as a moderating variable. The population of this study is 10 vannamei shrimp pond companies in Lebak Regency. The sampling technique used puposive sampling and 32 samples were obtained. This research is a quantitative research using primary data obtained from vannamei shrimp pond companies in Lebak Regency. The model used is the multiple regression analysis (MRA) model. The results of the study show that: 1). Total Quality Mangement has a positive and significant influence on Managerial Performance. With a significance value of 0.030. 2). Budget participation has a positive and significant influence on Managerial Performance. With a significance value of 0.014. 3). Organizational culture has a positive and significant influence on Managerial Performance. With a significance value of 0.003. 4). Total Quality Mangement has a positive and significant influence on Managerial Performance moderated by organizational commitment. With a significance value of 0.005. 5). Budget participation does not have a positive and significant influence on Managerial Performance moderated by organizational commitment. With a significance value of 0.145. 6). Organizational culture does not have a positive and significant influence on Managerial Performance moderated by organizational commitment. With a significance value of 0.950. date: 2026 date_type: published pages: 136 institution: Universittas Sultan Ageng Tirtayasa department: Fakultas Ekonomi dan Bisnis thesis_type: sarjana thesis_name: sarjana citation: Subandi, Dandi Agus (2026) PENGARUH TQM, PARTISIPASI ANGGARAN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Kasus pada Perusahaan Tambak Udang Vaname di Kabupaten Lebak). S1 thesis, Universittas Sultan Ageng Tirtayasa. document_url: https://eprints.untirta.ac.id/57799/1/Dandi%20Agus%20Subandi_5552180015_fulltext.pdf document_url: https://eprints.untirta.ac.id/57799/4/Dandi%20Agus%20Subandi%20_5552180015_01.pdf document_url: https://eprints.untirta.ac.id/57799/5/Dandi%20Agus%20Subandi%20_5552180015_02.pdf document_url: https://eprints.untirta.ac.id/57799/6/Dandi%20Agus%20Subandi%20_5552180015_03.pdf document_url: https://eprints.untirta.ac.id/57799/7/Dandi%20Agus%20Subandi%20_5552180015_04.pdf document_url: https://eprints.untirta.ac.id/57799/8/Dandi%20Agus%20Subandi%20_5552180015_05.pdf document_url: https://eprints.untirta.ac.id/57799/9/Dandi%20Agus%20Subandi%20_5552180015_Ref.pdf document_url: https://eprints.untirta.ac.id/57799/10/Dandi%20Agus%20Subandi%20_5552180015_Lamp.pdf