Penulis Utama : Ika Rochmawati Oktavia
Penulis Tambahan : -
NIM / NIP :
Tahun : 2003
Judul : Pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial dengan pelimpahan wewenang dan budaya organisasi sebagai variabel moderating
Edisi :
Imprint : Surakarta - Fak. Ekonomi UNS - 2003
Kolasi :
Sumber : UNS-Fak. Ekonomi NIM.F0399039-2003
Subyek : ANGGARAN BELANJA PERUSAHAAN
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Abstrak :

This study empirically examined the effect of budgetary participation o n managerial performance using moderating variables. Two moderating variables using are delegation of authority and organizational culture.

Questionnaire were distributed to 100 head officer of the local government o n Central Java. The responses from 40 head officer were analyzed by using simple regression and multiple regression analysis.

The result indicated that budget participation has a direct affect o n managerial performance. But the interaction between delegation of authority and managerial performance did not direct affect managerial performance. The interaction between organizational culture and budget participation also did not direct affect managerial performance. It means that delegation of authority and organizational culture do not have a role as moderating variables o n the effect of budgetary participation o n managerial performance.

Keywords : budget participation, managerial performance, delegation of authority, and organizational culture

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Fakultas : Fak. Ekonomi dan Bisnis