Penulis Utama : Yudhistira Eka Saputra
Penulis Tambahan : -
NIM / NIP :
Tahun : 2004
Judul : Pengaruh partisipasi dalam penyusunan anggaran terhadap prestasi kerja manager mengengah dengan komitmen organisasi sebagai variabel moderasi
Edisi :
Imprint : Surakarta - Universitas Sebelas Maret - 2004
Kolasi :
Sumber : UNS-Fak. Ekonomi
Subyek : MANAJEMEN
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Abstrak :

The influence of budgetary participation o n manager’s performance has been examined in several accounting studies with conflicting result. The conflicting result may reflect the influence of a contingency variable. This study investigated the influence of participation in budget arrangement in manager’s performance, in which the organizational commitment is treated as moderating variable.

The responses of 42 managers, drawn from a cross departement in Surakarta general hospital, to a quetionnaire survey, were analyzed by examining the multiple regression model. The result in first hypothesized, indicated that participation increases performance for individual. Second hypothesized, indicated that interaction between participation in budget arrangement with organizational commitment had a significant effect o n manager’s performance.

Base o n hypothesized test, the result show that organizational commitment moderated the relationship between participation and manager’s performance.

Keyword: Budgetary participation, Organizational commitment, Manager’s performance

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Fakultas : Fak. Ekonomi dan Bisnis