PENGARUH KOMITMEN ORGANISASI DAN KEADILAN PROSEDURAL PADA PENGANGGARAN PARTISIPATIF SERTA IMPLIKASINYA TERHADAP KINERJA MANAJERIAL Dengan Sistem Informasi Akuntansi Manajemen sebagai Variabel Pemoderasi (Studi Empiris pada OPD di Kota Serang)
| Main Author: | AMANATI DEWI, NADYA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3337/1/PENGARUH%20KOMITMEN%20ORGANISASI%20DAN%20KEADILAN%20PROSEDURAL%20PADA%20PENGANGGARAN%20PARTISIPATIF%20SERTA%20IMPLIKASINYA%20TERHADAP%20KINERJA%20MANAJERIAL.PDF https://eprints.untirta.ac.id/3337/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aims to examine the influence of organizational commitment and procedural justice on participatory budgeting and its implications for managerial performance with management accounting information systems as moderating variables. The sample in this study was 58 respondents with purposive sampling technique of sampling, namely structural officials equivalent to managers who worked at regional apparatus organizations in Serang City at least 1 year. Data was collected by distributing questionnaires directly to the respondents. The analytical method used in this study is the Structural Equation Model (SEM) approach using Partical Least Square (PLS) software version 3.2.8. The results of this study reveal that organizational commitment and procedural justice have an effect on participatory budgeting, organizational commitment, procedural justice, and participatory budgeting have an effect on managerial performance, and management accounting information systems has no effect for moderating between participatory budgeting and managerial performance. Keywords: Organizational Commitment, Procedural Justice, Participatory Budgeting, Management Accounting Information Systems, and Managerial Performance.