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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah JIAR
Ferin Annisa
Universitas Malahayati Bandar Lampung
Economics, Econometrics & Finance

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PROFESIONALISME SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA SKPD KABUPATEN PESAWARAN) Ferin Annisa; Eka Sariningsih; Muhammad Luthfi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.782 KB) | DOI: 10.51877/jiar.v3i2.149

Abstract

Managerial Performance, namely the work units of public organizations are expected to create a conducive work environment by integrating the leadership capabilities and abilities of subordinates. The purpose of this study was to determine how much influence budgeting participation, clarity of budget targets, professionalism of human resources, organizational commitment and work motivation on managerial performance. Data was collected by Purposive Sampling, with a sample of 96 respondents involved in budgeting. The analysis technique used is the Partial Least Square (PLS) model. The test results show that the partial hypothesis of budgeting participation, professionalism of human resources, organizational commitment and work motivation have an influence on managerial performance. While the clarity of the budget target does not affect managerial performance. The result of the determination coefficient test (R2) is around 0.611.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PROFESIONALISME SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA SKPD KABUPATEN PESAWARAN) Ferin Annisa; Eka Sariningsih; Muhammad Luthfi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v3i2.149

Abstract

Managerial Performance, namely the work units of public organizations are expected to create a conducive work environment by integrating the leadership capabilities and abilities of subordinates. The purpose of this study was to determine how much influence budgeting participation, clarity of budget targets, professionalism of human resources, organizational commitment and work motivation on managerial performance. Data was collected by Purposive Sampling, with a sample of 96 respondents involved in budgeting. The analysis technique used is the Partial Least Square (PLS) model. The test results show that the partial hypothesis of budgeting participation, professionalism of human resources, organizational commitment and work motivation have an influence on managerial performance. While the clarity of the budget target does not affect managerial performance. The result of the determination coefficient test (R2) is around 0.611.
Co-Authors Eka Sariningsih Muhammad Luthfi