Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial melalui Komitmen Tujuan Anggaran dan Job Relevant Information sebagai Variabel Intervening  

Oleh:

Ghozali, Imam ; Yusfaningrum, Kusnasriyanti

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. XXXV no. 07 (2006), page 7-13.
Topik: budget; anggaran; budget participation; budget goal commitment; job relevant information and managerial performance; Partial Least Square; Variance Based SEM

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM15.26 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this research is to analyst the influence of participative budgeting toward managerial performance, whether through budget goal commitment or job relevant information as intervening variable. Inconsistency of the results of the prior researchs, become a motivation of this study. Data used in this study is obtained from perceptions of managers who has filled the questionnaires. Data collected by sending 700 qusetionnaires to managers of manufacturing companies that listed in Jakarta Stock Exchange. 168 questionnaires out of 700 were received or about 24 % response rate and structural equation modeling was used to analyzed the data using software Partial Least Square called Smart PLS. The result of these study shows that budget goal commitment and budget participation have significance influence on the managerial performance and also budget participation has significance effect on job relevant information.

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