ANALISIS PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL




ANALISIS PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA
MANAJERIAL MELALUI KOMITMEN TUJUAN ANGGARAN DAN JOB
RELEVANT INFORMATION (JRI) SEBAGAI VARIABEL INTERVENING
(Penelitian Terhadap Perusahaan Manufaktur Di Indonesia)

KUSNASRIYANTI YUSFANINGRUM
Universitas Diponegoro Semarang

IMAM GHOZALI
Universitas Diponegoro Semarang

ABSTRACT

The purpose of this research is to analyst the influence of participation in composing budget toward managerial performance, whether through budget goal commitment and job-relevant information as intervening variable. The inconsistency situations between results of the prior researchs, about the influence of budget participation on managerial performance become a motivation of this study.

Data used in this study is obtained from ideas or perceptions of managers/ chiefs leveled as managers who filled and gave the questionnaires back to the researcher. From 700 questionnaires which distributed to managers/ chiefs leveled as managers on manufacturing companies which listed in BEJ, 168 (24%) questionnaires were sent back, for then analyzed with multivariate technique SEM and assist by the AMOS 4.01 and SPSS 10.0 programs.

The result of these study proving that the value of directly influence between budget participation toward managerial performance is higher than influence of budget participation toward managerial performance through budget goal commitment and job relevant information as intervening variable. However, the researcher can make conclusion that budget goal commitment and job relevant information as intervening variable weaken influence managers participation in compose budget toward their performance on managerial activities.

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