Pengaruh Konteks Perusahaan: Besar dan Tingkat Desentralisasi Perusahaan Terhadap Hubungan Penggunaan Anggaran dan Kinerja Manajerial  

Oleh:

Sjahrial, Dermawan

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 24 no. 259 (Apr. 2007), page 25-34.
Topik: Budgeting Design Usage; Managerial Performance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.25 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study investigates the influence of corporate context on the relationship between budgeting design usage and managerial performance.The objectives of this study are : (1) to investigate the relationship between budgeting design usage and managerial performance and (2) to investigate the effect of corporate size on the relationship between budgeting design usage and managerial performance. (3) to investigate the relationship between budgeting design usage and managerial performance differs depending on the degree of decentralization.The expectations in the model were explored with data gathered from 26 public banks in Bursa Efek Jakarta. The study uses a research methodology survey method supplemented by questionnaire, the survey questionnaire is adapted from previous studies. The respondents of the survey questionnaire were Chief Executive Officers and Middle Managers responsible for unit budgets in the sample of companies.The result of the study are: (1) there is a significant relationship between budgeting design usage and managerial performance. (2) there is a significant relationship between budgeting design usage and managerial performance differs depending on company size. (3) there is a significant relationship between budgeting design usage and managerial performance differs depending on the degree of decentralization.

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