Pengaruh Kompensasi Insentif berbasis Anggaran terhadap Kinerja Manajerial melalui Variabel Mediasi Kepercayaan Atas Supervisor dan Komitmen Organisasi (Studi Kasus pada SKPD Kabupaten Klaten Jawa Tengah)

Abstract

The purpose of this study is to prove empirically the influence of budget-based incentive compensation on performance with trust-in supervisor and organisational commitment as mediation. The sample of this research is determined by using purposive sampling method. Technique of collecting data by survey method through questionnaire. The number of respondents was 127 echelon III and IV officials in the SKPD of Klaten district. Data analysis was performed using SmartPLS 3.2.8. The results of this study indicate that, 1) budget-based incentive compensation does not affect trust in supervisor, 2) budget-based incentive compensation does not affect organizational commitment, 3) trust in supervisor has a positive effect on organizational commitment, 4) trust in supervisor does not affect managerial performance, 5) organizational commitment has a positive effect on managerial performance, 6) budget-based incentive compensation has no effect on managerial performance, 7) trust in supervisor and organizational commitment can be mediated as a relationship between budget-based incentive compensation to managerial performance. This research helps SKPD officials to understand the importance of designing effective budget-based incentive compensation to increase trust in supervisor and organizational commitment which will later lead to improved performance.