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Pengaruh 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
Lihat Detail Induk
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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