Sayputri, Meiliana and Widiyanti, Ade (2017) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING. Jurnal Akuntansi dan Keuangan, 22 (2). pp. 135-146. ISSN 1410-1831
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Abstract
The present study aims to examine the budgetary participation and performance relationship in a public sector organization. It also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and performance relationship. This study was a quantitative research. Sources of data in this study are primary data. All data has been collected through quisionare.The method used in this research is purposive sampling. The analysis used is the analysis of SEM (Structural Equation Model) with the help of software SmartPLS 3. This study found that budgeting participation and locus of control as a moderating vaiable have significant effect to managerial performance. But organizational commiment as a moderating variable did not significant effect to managerial performance.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi |
| Depositing User: | ADE WIDIYANTI |
| Date Deposited: | 10 Nov 2017 14:11 |
| Last Modified: | 10 Nov 2017 14:11 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/5167 |
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