Christina M.P.P, Veronica
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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh Penekanan Anggaran Terhadap Kinerja Manajerial Dengan Locus of Control Sebagai Variabel Moderasi di Universitas Widyatama Paryati, Retno; Prameswari, Gitta; Christina M.P.P, Veronica
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.781 KB) | DOI: 10.32670/fairvalue.v4i1.514

Abstract

This study aims to analyze the influence of budget emphasis in managerial performancewith locus of control as moderating variabele at Widyatama University. The methodused in this study was the explanatory survey. The population taken for this researchis the managers of Widyatama University which responsible for using the budget. Thenumber of questionnaires distributed in this study were 69 copies and thequestionnaires were returned by 55 copies. The study used Statical Package for SocialSciences (SPSS) ver. 20.0 to process the data. The empirical result of this researchindicate that budget emphasis has positive effect in managerial performance. Thesubsequent test find that locus of control has positive effect on managerial performanceas well, and moderation interaction positive on managerial performance. That means,locus of control can stengthen the relationships between budget emphasis andmanagerial performance