PENGARUH VARIABEL INTERVENING KECUKUPAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI PENGANGGARAN DAN KINERJA MANAJER DI INDONESIA

R.A. Supriyono Supriyono (Universitas Gadjah Mada)

Journal of Indonesian Economy and Business
Vol 19, No 3 (2004): July

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.