Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap kinerja Manajerial Perusahaan Melalui Kecukupan Anggaran, Komitmen Organisasi, Komitmen Tujuan Anggaran, dan Job Relevant Information (JRI)  

Oleh:

Indarto, Stefani Lily ; Ayu, Stephana Dyah

Jenis: Article from Journal - ilmiah nasional
Dalam koleksi: Seri Kajian Ilmiah vol. 14 no. 01 (Jan. 2011), page 32-43.
Topik: Budget participation; budgetory adeqution; organizational commitment; budgetary goals commitment; job relevant information; managerial performance

Ketersediaan

Perpustakaan PKPM Nomor Panggil: S86 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The relation between budgetary participation and managerial performance has been examined in several accounting studies with conflicting result. The conflicting evidence may reflect the influence of a contigency variable. This study investigated the effect of budgetary adequation, organizational commitment, budgetary goals commitment, and job relevant information on the relationship between budget participation and managerial performance. The responses of 152 middle manager, drawn from a cross-departement in central of java, to a questionnaire survey were analyzed by examining the regression model. The result indicated that the high degree of budget participation was associated with higher managerial performance under conditions of high budgetary adequation, organizational commitment, budgetary goals commitment, and job relevant information. Under condiions of high budgetary adequation, organizational commitment, budgetary goals comitment, and job relevant information, high degree of budget participation was associated with higher managerial performance. This study also found that there were a positive relationship between budget participation and managerial performance and a positive relationship between budgetary adequation, organizational commitment, budgetary goals commitment, job relevant information, and managerial performance.

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