PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL INTERVENING JOB RELEVANT INFORMATION

Rudiyanto Rudiyanto (STIE La Tansa Mashiro, Rangkasbitung)

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Vol 5, No 1 (2017)

The studies explores the managerial behavioral responses associated with the extent of managerial performance (KM) in an existing company in Lebak. The hypothesis is participation budget (PA), and Relevant Job Information (JRI), are positively related to managerial performance (KM). This study used survey data of 200 respondents, the authors found that the PA and JRI have a relationship with KM. The manager felt that having adequate JRI can optimize employee involvement in the preparation of the budget to improve overall performance. So that the performance becomes higher when the manager feels enough relevant information to its duties through the PA.