Garuda Documents : PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL

TitlePENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL
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AbstractThis study aims to examine the effect of budgetary participation, budget target clarity and organizational commitment on managerial performance empirical study in PD BPR BKK Purwokerto. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. Questionnaires given to 33 managers or managers-equaled level in PD BPR BKK Purwokerto. Their responses are analyzed using multiple linear regression analysis technique through SPSS software. These analysis results reveal that budgetary participation and budget target clarity has significant positive effects to managerial performance. However, organizational commitment does not affect to managerial performance. Keywords: Budgetary Participation, Budget Target Clarity, Organizational Commitment, Managerial Performance.
Publisher NameProgram Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman
Publish Date2018-06-28
Publish Year2018
DoiDOI: 10.20884/sar.v3i1.1201
Citation
SourceSAR (Soedirman Accounting Review) : Journal of Accounting and Business
Source IssueVol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Source Page73-85
Urlhttp://jos.unsoed.ac.id/index.php/sar/article/view/1201
AuthorDr ADI WIRATNO, S.E., M.M.
File756487.pdf