The Influence of Compensation, Organizational Culture, and Work Environment on the Organizational Commitment and Its Implications on the Budget Manager's Performance (A Case Study on the Local Government Officers in Klungkung Regency)

Abstract

The purpose of this research is to attain empirical evidence regarding the influence of compensation, organizational culture, and work environment on organizational commitment and its implications on the performance of budget managers. This research is conducted on the budget management officers in all the Government Office in Klungkung Regency. The respondents consist of 246 budget managers which were selected using the total population sampling method. The data in this research is primary data. These data were attained through questionnaires. This research utilized the Partial Least Square (PLS) analysis technique. The hypothesis test results show that compensation does not influence organizational commitment, while organizational culture and work environment have a positive influence on organizational commitment. Furthermore, Organizational commitment, compensation, and organizational culture have a positive influence on the performance of budget managers, while work environment does not influence the performance of budget managers. Organizational culture and work environment have a positive influence on the performance of budget managers through organizational commitment, but organizational commitment is unable to mediate the influence of compensation on the performance of budget managers.