PengaruhKomitmen dan Efek Informasional padaHubunganantara Partisipasi Anggaran dan Kinerja: Sebuah Pendekatan Structural Equation Model (Studi Empiris PTS di DIY)  

Oleh:

Windyastuti ; Sriyoyo

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Jurnal Ekonomi: Analisis ilmiah ekonomi, manajemen, keuangan dan akuntansi vol. XIV no. 37 (Nov. 2004), page 160 -170.
Topik: Budgeting participation; performance; commitment; relevant information

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ140 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The research about budgeting perticipation and performance gave different result, so the purpose of this research is to test the model of budgeting participation and performance relationships by Structural Equation Model (SEM). There are many moderating variable in this relationship like commitment and job relevant information. Partcipation gives the sub orinate to join and influence the duties si their commitment increases. The subordinate with higher commitment will work hard and get the job relevant information with their duties. Perticipation also increases the utilizing of job-relevant information also increases the choice of actions, so increases performance. The research data is gotten by distributing questioner to one hndred of financial vice of dean, chief of programme and equivalent official. The result indicate that hypothesis 1 and 3 are not rejected, while hypothesis 2 is rejected. By SEM this research model is valid, that is participation influence performance via commitment and job relevant information. In the next research can be included other motivation factor. Job relevant informaion with duties has not influence performance, since characteristic of official college is different with other organizion. The officials of college are also a lecturer.

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