Analisis Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kepuasan Kerja: Locus of Control Sebagai Variabel Moderating  

Oleh:

Hehanussa, Salomi J.

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: BALANCE: Jurnal Akuntansi, Auditing dan Keuangan vol. 1 no. 2 (Sep. 2004), page 29-41.
Topik: locus of control; job satisfaction; locus of control; and participative budgeting
Fulltext: hal 29-41.pdf (136.34KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ135.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this study is to reexamine the relation between participative budgeting and job satisfaction. Locus of Control as a personality variable and as a conditional factor is regarded to be able to moderate this relation. The result of this research can give contribution to improve theory that related to management and accounting as a system of knowledge and also to the practise of participative budgeting of manufacture business and as reference for research in the future who wants to work in the field of managerial accounting. The object of this study is managers of manufacture business in Jakarta and Semarang. Data collecting was done by sending questioner to them by post and / or gave the questioner directly to them. Multiple regression are analysis tools that have been used to answer the problem and research hypothesis. The result of research shows that participative budgeting has significantly positive impact to job satisfaction. The result between participative budgeting and locus of control has significantly negative impact to job satisfaction.

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