PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL
| Main Authors: | Saebani, Akhmad, Lastiningsih, Nugrahini |
|---|---|
| Other Authors: | Universitas Pembangunan Nasional Veteran Jakarta |
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
, 2015
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| Subjects: | |
| Online Access: |
https://ejournal.upnvj.ac.id/index.php/ekobis/article/view/710 https://ejournal.upnvj.ac.id/index.php/ekobis/article/view/710/pdf |
Daftar Isi:
- This study aims to test empirically the effect of participative budgeting, budget goal clarity, and organizational commitment on managerial performance. Research using primary data obtained through a questionnaire. The population in this study is a course of study at a private university in the region Kopertis III by sampling using simple random sampling. Samples that returned 57 of the 87 sent (response rate 66%). Data were analyzed using multiple linear regression were processed using SPSS. Results of this study indicate that; 1) participative budgeting significant positive effect on managerial performance; 2) budget goal clarity significant positive effect on managerial performance; and 3) organizational commitment is not significant positive effect on managerial performance.