Jurnal Kontemporer Akuntansi
Volume 4, No.1, Maret 2024

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL DIMODERASI KOMITMEN ORGANISASIONAL

Lia Suciati (Unknown)
Herlin Tundjung (Unknown)



Article Info

Publish Date
02 Apr 2024

Abstract

This research aims at how the role of the role of budgetary participation, budget goal clarity and accounting controlon managerial performance, and the effect of organizational commitment implementation toward managerialperformance on State Civil Apparatus at North Jakarta District Court. Sample was selected using saturation samplingmethod and the valid data was 76 respondent. Data processing techniques using multiple regression analysis whathelped by SPSS program (Statistical Product and Service Solution) for Windows released 25. The results of this studyindicate that budgetary participation, budget goal clarity and accounting control have a positive and significantinfluence on manajerial performance, and organizational commitment increases influence budget goal clarity onmanagerial performance. The implication of this study is that managers can use budgetary participation, budget goalclarity and accounting control to improve managerial performance and to strengthen budget goal clarity onmanagerial performance can use organizational commitment.

Copyrights © 2024






Journal Info

Abbrev

JKA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kontemporer Akuntansi merupakan jurnal yang mempublikasikan artikel-artikel dari mahasiswa Program Studi (Prodi) S2 Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara dengan ISSN 2809-7912(elektronik) . Kajian artikel terkait dengan bidang ilmu Akuntansi seperti Perpajakan, ...