PENGARUH PARTISIPASI ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJER PADA PT.PUPUK SRIWIDJAJA (PERSERO) PUSRI SUMATRA SELATAN PALEMBANG
Daftar Isi:
- This study aims to analyze and test empirically the Effects of Budget Participation and Responsibility Accounting on Managerial Performance. The population in this study consisted of general managers, managers and staff or employees involved in budgeting in the Commercial Directorate at PT. Pupuk Sriwidjaja (Persero) Pusri Palembang. The sample in this study were 73 people who were in the Commercial Directorate of the Sales Division, Distribution & Supply Division, and Financial Administration Division. Sampling is done using the Slovin equation. The type of data used is secondary data obtained from PT. Pupuk Sriwidjaja (Persero) Pusri. The analytical method used is multiple linear regression analysis. The results of this study prove that budgetary participation has a significant effect on manager's performance, while accountability accounting has a significant effect on manager's performance.