Pengaruh Komitmen Anggaran dan Kultur Organisasional Terhadap Hubungan Partisipasi Penganggaran dan Kinerja Manajerial Pada KOndisi Stretch Targets  

Oleh:

Damayanti, Tities

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 11 no. 1 (Jun. 2007), page 83.
Topik: Budget Participation; Budget Commitment; Organizational Culture; Managerial Performance; Stretch Targets

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this research is to test the effect of budget commitment and organizational culture to relationship budgeting participation and managerial performance at stretch targets condition. This research uses 131 all departmental managers of three to five-star hotel in Java and Bali and the method of data collection is purposive method and uses variable measurement of the Likert Scale. the hypothesis is tested by path analysis of structural equation modeling. The research shows that budget commitment and organizational culture have significantly affect to relationship budgeting participation and managerial performance at stretch targets condition in which budget commitment partially mediate and organization culture job-oriented moderated by negatively significant on the increasing manager performance.

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