JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022

Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Organisasi Lembaga Mahasiswa UST Dengan Motivasi Sebagai Variabel Moderasi

Dewi Kusuma Wardani (Universitas Sarjanawiyata Tamansiswa Yogyakarta)
Leni Mulyani (Universitas Sarjanawiyata Tamansiswa Yogyakarta)



Article Info

Publish Date
19 Jul 2022

Abstract

This research aims to test whether the participation of budgeting in the organization of UST student institutions affects organizational performance through motivation. Research data uses direct/primary data. The sampling method used is convenience sampling. Data analysis techniques are path analysis, in which budgeting participation becomes independent variables, organizational performance becomes dependent variables, and motivation as moderation variables. The results of the analysis concluded that the participation of budget preparation had no effect on organizational performance, motivation could not strengthen the positive influence of budget preparation participation on organizational performance. The implication of this study is that budgeting participation is not the only element that plays an important role in the process of developing organizational performance in the organization of UST Yogyakarta student institutions

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Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...