ASTUTI, PUJI (2018) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ANGGARAN SEBAGAI VARIABEL INTERVENING (STUSI KASUS : PT SINAR GEMILANG SAMUDERA). Diploma thesis, STIE MAHARDHIKA SURABAYA.
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Abstract
This study aims to test the hypothesis of the influence of budgetary participation on managerial performance of PT Sinar Gemilang Samudera Surabaya with budget commitment as intervening variable. The population of this research are 60 employees working in PT Sinar Gemilang Samudera Surabaya. Method of sampling using quantitative method. The data source is the primary data obtained from the questionnaire. Analysis of this research data using intervening with the value of absolute difference, with the help of SPSS program. The result of regression analysis shows that there is a positive influence of participation in the preparation of the budget on managerial performance with significance level below 0.05 that is 0,028. In result of regression equation 2 to answer hypothesis 2 indicates that participation of budget compilation influence to budget commitment fully proven. The result of regression analysis showed a positive influence of budget participation on perception of innovation with significance 0.000 at p <0,05. In the result of regression equation 3 to answer hypothesis 3 which indicate that budget commitment influence to proven managerial performance. The result of regression analysis showed a positive influence of budget commitment to managerial performance with significance 0.000 at p <0,05. This explains that hypothesis 3 is accepted, meaning that the budget commitment affects managerial performance Keywords: Budgetary participation, Managerial performance, Budget commitments
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | Budgetary participation, Managerial performance, Budget commitments |
| Subjects: | Akuntansi |
| Divisions: | S1 Akuntansi |
| Depositing User: | Unnamed user with email Lib.stiemahardhika@gmail.com |
| Date Deposited: | 24 Sep 2019 11:53 |
| Last Modified: | 07 Dec 2020 05:49 |
| URI: | http://repository.mahardhika-library.id/id/eprint/722 |
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