Pengaruh Anggaran Partisipatif Terhadap Kinerja Manajerial Melalui Kesenjangan Anggaran Dan Motivasi Kerja Pada PDAM Tirtanadi Provinsi Sumatera Utara
| Main Author: | Putra, Ewin |
|---|---|
| Other Authors: | Maksum, Azhar, Rasdianto |
| Format: | Masters |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/21520 |
Daftar Isi:
- Research on the influence of participatory budgeting on managerial performance has been in testing in a variety of accounting research with results that are not the same and some even contradictory. These conflicting results may be caused by using other variables as intermediary variables. This study aims to test whether the participatory budget affect managerial performance through the budgetary slack and motivation as an intervening variable in PDAM Tirtanadi Provinsi Sumatera Utara. These research subjects are the managers, both lower-level managers of the head part to top-level manager is the head of the division that has a role in preparing the budget in PDAM Tirtanadi Provinsi Sumatera Utara. The population in this study as many as 192. By using stratified random sampling method, the sample size increases to 66. Necessary data collected by using questionnaires. By using path analysis (path analysis) with significance level of 5%. This study produced three findings as has been proposed in the research hypothesis. First, participatory budgeting has positive and significant impact on managerial performance. Second, participatory budgeting has positive and significant impact on managerial performance through the budgetary slack. Third, participatory budgeting has positive and significant impact on managerial performance through the motivation.
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