PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERATING PADA SEKRETARIAT DAERAH KABUPATEN HULU SUNGAI SELATAN PROVINSI KALIMANTAN SELATAN
| Main Authors: | , Aulia Sofi Azmi, , Prof. Dr. Abdul Halim, M.B.A., Akt. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2011
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/89028/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51248 |
Daftar Isi:
- This study analyzed the behavioral aspects of budgeting in the public sector, whether a draft budget that has been applied to the private sector was also applicable to the public sector organizations whose different characteristics for the two sectors. The purpose of this study firstly was to analyze the effect of budgetary participation on managerial performance (H1) and second was to analyze the effect of the budgetary participation on managerial performance moderated by organizational culture (H2) on the scope of regional secretary bureau of Hulu Sungai Selatan regency, South Kalimantan Province. Data was collected by distributing questionnaires to all 30 (thirty) structural officer with the questionnaire return is 100 percent. H1 Testing used simple regression test, while H2 testing used the absolute difference value. As a conclusion, the budgetary participation has positive and significant impact on managerial performance