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All Journal JURNAL RISET AKUNTANSI TIRTAYASA
Witnyaningsih, Dwi
Dinas Sumber Daya Air dan Pemukiman Provinsi Banten
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENEKANAN ANGGARAN PADA KINERJA APARATUR DENGAN MODEL PERENCANAAN ANGGARAN SEBAGAI VARIABEL PEMEDIASI Witnyaningsih, Dwi
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4191.304 KB) | DOI: 10.48181/jratirtayasa.v2i1.4885

Abstract

This study aims to examine between budget emphasis, differentiation strategies, budget planning models and performance. Data collected by using questionnaire gave to the officials in SKPD in Banten Province, such as the Head of Department, secretary of the SKPD, and head of subsection/head of sub-field, and the section head. The measurement of data using a Likert scale of 7. Tools of analysis using Partial Least Square (PLS) 2.0. The results show that the role of budgeting planning model as an intervening variable in the relationship between budget emphasis, differentiation strategy and performance.     Keyword : budget emphasis, differentiation strategy, and performance.
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