UNIKA Repository

PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PERUSAHAAN MELALUI KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI, KOMITMEN TUJUAN ANGGARAN, DAN JOB RELEVANT INFORMATION (JRI)

Indarto, Stefani Lily and Ratnaningsih, Stephana Dyah Ayu (2011) PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PERUSAHAAN MELALUI KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI, KOMITMEN TUJUAN ANGGARAN, DAN JOB RELEVANT INFORMATION (JRI). SERI KAJIAN ILMIAH, 14 (1). pp. 32-43. ISSN 0853-0707

[img]PDF
Restricted to Registered users only

135Kb

Abstract

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 contingency 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-department 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 conditions of high budgetary adequation, organizational commitment, budgetary goals commitment, 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. Keywords: budget participation, budgetary adequation, organizational commitment, budgetary goals commitment, job relevant information, managerial performance

Item Type:Article
Subjects:?? AC ??
Applied Sciences > Management Theory > General Management > Financial Management
Applied Sciences > Management Theory > General Management > Budgeting
Divisions:Faculty of Economic And Businness > Department of Accounting
ID Code:31
Deposited By:INVALID USER
Deposited On:30 Oct 2012 10:14
Last Modified:01 Aug 2013 09:21

Repository Staff Only: item control page