Profita : Komunikasi Ilmiah dan Perpajakan
Vol 12, No 2 (2019)

PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KECUKUPAN ANGGARAN TERHADAP KINERJA MANAJERIAL (STUDY PADA SMKS DI KABUPATEN TANGERANG)

Retno Puji Astuti (Mercu Buana University)
Hadri Mulya (Universitas Mercu Buana)



Article Info

Publish Date
20 Aug 2019

Abstract

The purpose of this study is to analyze the influence of participation in budgeting, budget objectives clarity, and budgetary adequacy toward managerial performance. The data used in this study is obtained from ideas or perceptions of teachers, principals and their staffs who filled and submitted the questionnaires to the researcher. The data was collected by a direct survey. The survey was conducted from April 2016 to June 2016. Of 120 questionnaires distributed to Private Vocational High School in Tangerang district, 100 (83.3%) questionnaires were responded and followed with analysis using SEM multivariate technique and PLS 3.0 software. The study found that participation in budgeting has a positive significant effect on managerial performance while the analysis of the budget objectives clarity shows that it does not influence any managerial performance. Similarly, budgetary adequacy brings positive influence yet insignificant toward managerial performance. Therefore, the school institution should promote budget participation in order to improve the managerial performance.

Copyrights © 2019






Journal Info

Abbrev

Profita

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...