AKUNTABILITAS
Vol 7, No 1 (2014): Akuntabilitas

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL

Taufik Hidayat (Universitas Trisakti Jakarta)



Article Info

Publish Date
01 Apr 2014

Abstract

The purpose of this study is to examine the budget planning system,participation in drafting the budget, budget scheduling and budget goal clarity to managerialperformance, as well as to search an internal control, and it may modernize the influence ofbudget planning system, participation in drafting the budgets, budget scheduling and budgetgoal clarity to managerial performance. This study is recognized as a causal research, and thelocation of study is Islamic state university Jakarta taking a sample of 69 respondents fromthe faculty and the rector. The test tool on hypothesis one is with t test used in evaluating thehypothesis partially, and f test is used to search its influence simultaneously, while forsearching to hypothesis two is to see the influence of moderating variable is as adopted toanalyze the difference absolutely. Refers to the result of analysis is concluded that it partialsystem of budget planning, budget participation and budget goal clarity significant effect tomanagerial performance, while the budget schedule accuracy is not having an effect onmanagerial performance. It is also found that the internal control may not leadmodernization any influence of the budget planning system, participation in drafting thebudgets, budget scheduling and budget goal clarity to managerial performance.DOI: 10.15408/akt.v7i1.2646

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Journal Info

Abbrev

akuntabilitas

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...