Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance Laras Dwi Novlina; Mirna Indriani; Indayani indayani
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art6

Abstract

The purpose of this study is to examine the effect of organizational commitment and cost management knowledge on the relationship between budget participation and managerial performance. The data used in this study collected by distributed questionnaires to 700 managers work in manufacturing companies in Indonesia. The sample used in this study consists of 98 managers who involve in budgetary participation. Data were analyzed by using the Structural Equation Model (SEM) based Partial Least Square (PLS) with WarpPLS 6.0 software. The result of this study represent that budgetary participation has a positive effect on managerial performance and cost management knowledge moderate the relationship between budgetary participation and managerial performance, while organizational commitment has no effect on the relationship between budgetary participation and managerial performance.
Co-Authors A Djalil, Muslim Ahlul Fadhli Aida Yulia aliamin aliamin Amri Aprilia, Ochi Billa, Rahma Dhina Salsa BZ, Fazli Syam Cinthya, Cut Nessa Cut Eka Rosnika Putri Cut Nadhifa Harafonna Cut Nessa Cinthya Cut Widy Aulia Putri Cut Widy Aulia Putri Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Darwanis Darwanis Darwanis Dinaroe Dinaroe Eva Jumiati Fadhli, Ahlul Faisal Famera, Nonick Lhee Na Fathia, Raisa Fauziah Aida Fitri Fazli Syam BZ Halim, Hendra Harafonna, Cut Nadhifa Hasan, Hushaini Heru Fahlevi, Heru Hushaini Hasan Indayani Indayani Indayani, Indayani Iskandar Usman Iskandarsyah Ismi Fadhliati Jihan Fathia Jumiati, Eva Laras Dwi Novlina Lisa Pira Ariska M Shabri Abd Majid M. Shabri Abdul Majid Mahfud Mahfud Mahfud Mahfud Mariana Mariana Mariana Mariana Marlaini Marlaini Masthura Maulida Maulida mia rizky safitri Muarif Muarif Muarif, Muarif Muhammad Adam Muhammad Arifai Muhammad Haris Riyaldi Muhammad Yasir Yusuf Mukhlis Muksal Muksal Munandar, Wahyu Murkhana Muslim A Djalil Muslim A Djalil Muslim A. Djalil Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah Nadirsyah, Nadirsyah Nonick Lhee Na Famera Noor Azuddin Yakob Nurlelahayati Nurlelahayati NURUL CHAIRI Onny Loulyta Putri, Cut Eka Rosnika Putri, Cut Widy Aulia Putri, Safrida Rahmi Sari Ramly, Arroyan Ramly, Arroyyan Ramly, Arroyyan Ratna Mulyany, Ratna Reza Adryan Riha Dedi Priantana safitri, mia rizky Sari, Rahmi Sufitrayati Syukriy Abdullah Taufiq Carnegie Dawood Wahyuddin Wahyuddin Wahyuddin Wahyuddin Wahyuddin, Wahyuddin Yulia Rahmana