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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial dengan Motivasi Sebagai Variabel Intervening Pada Pemerintah Daerah Kabupaten Merangin ., Saukani
FOKUS Vol 2, No 1: JURNAL FOKUS : Maret 2017
Publisher : STKIP YPM Bangko

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Abstract

The successful of an organization can not be separated from the role of manager in it, because the manager is the most responsible individual for implementing the activities of an organization in order to achieve established goals. So that, one of indicators of the successful an organization can be seen from the managerial performance. This study aims to determine the effect of characteristics Budget purpose toward managerial performance with Motivation As an intervening variable. This research was survey research with technique questionnaires  which distributing to the SKPD structural officials that consist of Echelon II, Echelon III, Echelon IV at the Regional Government of Merangin Regency. From 191 of questionnaires distributed, only 122 questionnaires were returned. There are 4 pieces of questionnaire were not completed, there were 118 questionnaires to be calculated in this research. The analysis method was variant-besed SEM using SmartPLS Software Version 2.0. From the results of the hypothesis testing, it show that the motivation able to act as mediating in the relationship budgetary participation and managerial performance,
Pengaruh Karakteristik Tujuan Anggaran terhadap Kinerja Manajerial dengan Motivasi sebagai Variabel Intervening pada Pemerintah Daerah Kabupaten Merangin Saukani, Saukani; Rasuli, M.; Darlis, Edfan
SOROT Vol 10, No 2 (2015)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.201 KB) | DOI: 10.31258/sorot.10.2.179-193

Abstract

Abstract This study aims to determine the effect of the Budget on Performance Characteristics Purpose Managerial Motivation As an intervening variable. The present research of which data were collected using a questionnaires distributed to the SKPD structural officials of consisting of Echelon II, Echelon III, Echelon IV at the Regional Government of Merangin Regency. Of the 191 questionnaires distributed, 122 questionnaires were returned. There are 4 pieces of questionnaire were not completed, there were 118 questionnaires to be calculated in the present research. The analysis method was variant-based SEM using SmartPLS Software Version 2.0. From the results of the hypothesis testing of evidence that the motivation to act as mediating the relationship budgetary participation and managerial performance, budget goal clarity and managerial performance and budget goal difficulty and managerial performance. In the present study can not prove motivation as an intervening variable between the feedback budget and managerial performance and managerial performance evaluation budget.