Studi Empiris Mengenai Pengaruh Partisipatif di Dalam Penganggaran dan Sistem Kompensasi Terhadap Kinerja Perusahaan  

Oleh:

Darmawati ; Wirjolukito, Aruna ; Sugioko, Sofian ; Jekliwati, Theresia

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis vol. 4 no. 1 (Feb. 2004), page 20-31.
Topik: Compensation Sytem; Company's Performance; Participative Budgeting
Fulltext: Sofian_Aruna_Darmawati_Theresia.pdf (1.42MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ100.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of the research is to see the influence of participative budgeting and compensation system to company’s performance. This research involved medium level manager who were being profit centre in company for research sample. The data was processed using multiple regression analysis method. The result of this research showed that participative budgeting has significant influence to company’s performance as same as the first hypothesis. Secondly, compensation system also has significant influence to company’s performance. The good and efficient application of participative budgeting and compensation system in company are able to increase whole company’s performance.

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