Sherly Marsilia Sulaksono, Sherly Marsilia
Alumni Prodi Akuntansi, FEB Universitas Katolik Soegijapranata Semarang

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PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL : GAYA KEPEMIMPINAN FIEDLER SEBAGAI VARIABEL MODERASI Sulaksono, Sherly Marsilia; Susilawati, Clara
Jurnal Akuntansi Bisnis Vol 11, No 21 (2012)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

The study of the effect of budget participation on managerial performance has been much studied, one of which is Sumarno (2005). This study will improve Sumarno’s research (2005) by using Fiedlers Leadership Style as a moderating variable. Fiedler Leadership style testified that leader’s contribution to group performance’s effectivity depends on the way or the style of leadership (leadership style) and the suitability of the situation (the favourableness of the situation) that it faces. The sample in this study are the employees who participated in the preparation of the budget at hospitals in Semarang. The results showed that Fiedler’s leadership style was unable to moderate the relationship between budgetary participation and managerial performance. The results of this analysis also obtained additional analysis which was stating that task-oriented leadership style may moderate the relationship between budgetary participation and managerial performance