Diponegoro Journal of Accounting
Volume 4, Nomor 1, Tahun 2015

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PADA DIREKTORAT JENDERAL PERBENDAHARAAN

Latif Farid Muharrom (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Haryanto Haryanto (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
25 Aug 2014

Abstract

The purpose of this research is to investigated the effect of budgeting participation or managerial performance in organization of public sector. This research also testing if organization commitment and innovation perception variables facilitate relationship between budgeting participation and managerial performance. Data collecting was done by researcher through survey to organization of public sector, Directorate General of Treasury, Ministry of Finance. Questionnaires were given to 207 echelons IV in Directorate General of Treasury, 113 (54,59%) among them were filled completely and used for this research. This research used Path Analysis with IBM SPSS v20 to process data. The result of this research shows that there are direct influence of budgeting participation to managerial performance. Budgeting participation also significantly influent to organization performance and innovation perception. However, budgeting participation does not has significantly indirect influence to managerial performance through intervening of organization commitment and innovation perception.

Copyrights © 2015






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...