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All Journal Krisna: Kumpulan Riset Akuntansi
Widia Astuti
Program Studi Magister Akuntansi Universitas Muhammadiyah Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERATING Fachrun Nissa; Widia Astuti; Eka Nurmala Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.169-179

Abstract

The purpose of this study is to determine and analyze whether budget participation has an effect on managerial performance. To find out and analyze whether the clarity of budget targets has an effect on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget participation on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget target clarity on managerial performance.The research approach uses quantitative associative. This research uses data analysis method using SmartPLS.3 software which is run with computer media. In this study, the research instrument used was a questionnaire/questionnaire. The variable measurement scale used in this study is to use an ordinal scale in the form of a Likert scale. The sample of this study is the entire population of 35 employees at PT. KIM. Based on the results of the research, budget participation has a significant positive effect on managerial performance. Budget target class has a significant positive effect on managerial performance. Organizational culture can moderate the effect of budgetary participation on managerial performance. Organizational culture can moderate the influence of the budget target class on managerial performance
Co-Authors Eka Nurmala Sari Fachrun Nissa