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All Journal AkMen JURNAL ILMIAH Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING eBA Journal: Journal Economic, Bussines and Accounting JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Akuntansi Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat BJRM (Bongaya Journal of Research in Management) Al-Buhuts (e-journal) Journal of Career Development Nobel Community Services Journal JER Atestasi : Jurnal Ilmiah Akuntansi
Asbi Amin
Akuntansi, Manajemen, STIEM Bongaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

 1 
LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL asbi amin amin
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.465 KB) | DOI: 10.30871/jama.v4i1.1855

Abstract

This research aimed to test the understanding of the budgetary participation and budget target clarity have effect to Manajerial Performance. Locus of Control able to moderate the effect of This research also to test the effect of risk preferences which acts as a moderating budgetary participation and budget target clarity to Manajerial Performance. This research took 54 respondents with a sampling technique is Judgement Sampling. Data collection was carried out through a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). Based on the results of the analysis it can be seen that the participation in budgeting and the clarity of budget targets has a positive and significant effect on managerial performance, then the Locus of control is not able to moderate the influence of participation in budgeting and the clarity of budget targets on managerial performance.
Co-Authors - Indrawan Azis, - Adam, Novita Aisyah Shalsabila Andi Marlinah Anwar Anwar Anwar Anwar Astuti, Niken Probondani Baharuddin - Bahtiar Maddatuang Darwis Lannai Hardiyono Hasyim Mochtar Ibrahim Ibrahim Jamaluddin Muhammad Syakhrun Muslim Muslim Muslim Muslim Nurul Fuada Orfyanny S.Themba Parmin Ishak Rapika Anwar Ratu Noorita Roni Herison Rostiaty Yunus Sukmawati Sukmawati Syamsuri Rahim Syiar Rinaldy wahyuni