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Detail
BukuPengaruh Komitmen dan Kecukupan Anggaran pada Hubungan antara Partisipasi Penganggaran dan Kinerja (Jurnal Akuntabilitas, Vol.7 No.2 Maret 2008)
Bibliografi
Author: Sugioko, Sofian
Topik: Budget Participation; Organizational Commitment; Budget Adequacy; Job Performance
Bahasa: (ID )    ISBN: 1412-0240    
Penerbit: Universitas Pancasila     Tempat Terbit: Jakarta    Tahun Terbit: 2008    
Jenis: Article - diterbitkan di jurnal ilmiah nasional
Fulltext: Pengaruh Komitmen dan Kecukupan Anggaran.pdf (3.74MB; 22 download)
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: RR-2862
    • Non-tandon: tidak ada
    • Tandon: 1
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Abstract
We examine the impact of organizational commitment (OC) and budgets adequacy (BA) on the relationship between budget participation (BP) and jop performance (JP). Does the relationship between BP and JP outcomes would depend on OC and BA. However, some studies in the past showed that there inconsistency in such relationship. This inconsistency may be influenced by some variables which led the author tests the relationship. The results from direct relationship test show that BP have positive and significant impact on JP. Meanwhile, the results from structural equation show that such variables as OC and BA are positively and significantly influenced the relationship between BP and JP.
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