Pengaruh Penganggaran Partisipatif dan Locus of Control terhadap Efektivitas Peningkatan Kinerja Manajerial dan Komitmen Organisasi pada Auditor Kantor Akuntan Publik di Jakarta  

Oleh:

Suharli, Johanes Ign. Michell ; Gentania, Diana Indra Indah

Jenis: Article from Proceeding
Dalam koleksi: Prosiding penelitian 2005 & 2006, page 199-218.
Topik: Participative Budgeting; Locus of Control; Managerial Performance; Organizational Commitment; Penganggaran Partisipatif; Locus of Control/Kinerja Manajerial; Komitmen Organisasi
Fulltext: Pengaruh Penganggaran Partisipatif dan Locus of Control.pdf (4.58MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: 378.1 PRO Non-tandon: 1 (dapat dipinjam: 1) Tandon: 1

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Isi artikel

This study updates and extends prior research about participative budgeting and locus of control. This is the behaviour accounting research to examine influence participative budgeting and locus of control toward managerial performance and organizational commitment. It studies the influence in accounting firm circumstance that located in Jakarta. In this research, 600 independent auditors have received questionnaire. However only 217 auditors gived their answer and can be analyzed. Questionnaire that used was adopted from similar research topic so needn't validity test. Data analysis consists of reability test, normality test, autocorrelation test, multicolinearity test, heteroscedaticity test, and multiple regression tests. Regression test shows participative budgeting has significant influence toward managerial performance and organizational commitment. However locus of control has significant influence toward organizational commitment, but nor toward managerial performance.

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