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Ni Kadek Dwi Gitariani
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

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Partisipasi Penyusunan Anggaran, Kompetensi, Self-Efficacy Sistem Pengukuran Kinerja dan Kinerja Manajerial Ni Kadek Dwi Gitariani; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 31 No 3 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i03.p07

Abstract

The purpose of this study was to examine the effect of budgeting participation, competence, self-efficacy and performance measurement systems on managerial performance. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Regency. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Regency. A total of 102 people were selected as respondents. The sampling method used in this study was purposive sampling and the data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that budgetary participation, competence, self-efficacy and performance measurement systems have a positive effect on managerial performance. Keywords: Participation in Budget Formulation; Competence, Self-Efficacy; Performance Measurement System; Managerial Performance.