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R.A. Supriyono Supriyono
Universitas Gadjah Mada
Economics, Econometrics & Finance

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PENGARUH VARIABEL INTERVENING KECUKUPAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI PENGANGGARAN DAN KINERJA MANAJER DI INDONESIA R.A. Supriyono Supriyono
Journal of Indonesian Economy and Business (JIEB) Vol 19, No 3 (2004): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.67 KB) | DOI: 10.22146/jieb.6602

Abstract

This study explores the linkages budget participation and managers performance in Indonesia. In the theoretical model budget participation affects totally to managers performance and this affects can directly or indirectly via two intervening variable: budget adequacy and organizational commitment. To test the relationship, a survey questionnaire was administered to managers of going public corporation in Bursa Efek Jakarta (BEJ). Results of path analysis support the hypothesized relationships.
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