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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Dinamika Pendidikan JEJAK Accounting Analysis Journal Abdimas Dewantara Jurnal Abdi Insani Indonesian Journal of Devotion and Empowerment (IJDE) D'edukasi: Jurnal Pengabdian Masyarakat SENTRI: Jurnal Riset Ilmiah Jurnal Akuntansi dan Governance Andalas "Indonesian Journal of Devotion and Empowerment (IJDE) "
Bestari Dwi Handayani
Jurusan Akuntansi FE UNNES
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : JEJAK

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PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ANGGARAN DI KABUPATEN SEMARANG Handayani, Bestari Dwi
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 4, No 1 (2011): March 2011
Publisher : Semarang State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v4i1.4643

Abstract

The relationship between budget participation and managerial performance has been attracting researchers attention. However, the results of previous studies on the realtionship between budget participation and managerial performance have been inconclusive and often contradictory. One way to reconcile these conflicting results is to investigate the hypothesized realationship by applying a contingency approach. This study empirically examined the effect of budget participation on budget performance using conntingency approach. Three contingent variables were investigated. They were motivation, leadership style and decentralization. The data were collected by using purposive sampling technique atSemarangRegion. The respondent is the managerial level such as Camat and Bendahara Kecamatan. To analyse the data, simple regresion and regresion with residual approach are employed. The result of study shows that budget participation support has positive and significant influence on performance budgeting. Then, motivation and budget participation, leadership style and budget participation, desentralization and budget participation do not affect performace budgeting.
PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ANGGARAN DI KABUPATEN SEMARANG Handayani, Bestari Dwi
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 4, No 1 (2011): March 2011
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v4i1.4643

Abstract

The relationship between budget participation and managerial performance has been attracting researcher's attention. However, the results of previous studies on the realtionship between budget participation and managerial performance have been inconclusive and often contradictory. One way to reconcile these conflicting results is to investigate the hypothesized realationship by applying a contingency approach. This study empirically examined the effect of budget participation on budget performance using conntingency approach. Three contingent variables were investigated. They were motivation, leadership style and decentralization. The data were collected by using purposive sampling technique atSemarangRegion. The respondent is the managerial level such as Camat and Bendahara Kecamatan. To analyse the data, simple regresion and regresion with residual approach are employed. The result of study shows that budget participation support has positive and significant influence on performance budgeting. Then, motivation and budget participation, leadership style and budget participation, desentralization and budget participation do not affect performace budgeting.
Co-Authors - FACHRURROZIE Agung Puja Laksana, Agung Puja Agung Yulianto Agus Wahyudin Agustian, Akbar Ajeng Pangestuning Purwoko, Ajeng Pangestuning Amin Pujiati Bagus Arya Pradana, Bagus Arya Candra Maulana, Candra Dhela Septia Anggaretta Dyah Puri Surastiani, Dyah Puri Gimnastiar, Mochammad Taufiq Hengky Pramusinto Henny Murtini Heri yanto Herlinda Pratiwi, Herlinda Hutabarat , Widia Sari Ismiyati Ismiyati Ismiyati, Ismiyati Jati, Kuat Waluyo Larasati, Primadhani Dyah Legowo, Djoko Marimin Marimin Risma Ridha Anissa, Risma Ridha Setyadi Irfan, Setyadi Sholikah, Mar'atus Sindy, Helmalia Sinta Saraswati Surastiani, Dyah Puri Tri Suminar Tusyanah Tusyanah Yossi Friskianti, Yossi