E-JURNAL AKUNTANSI
Vol 2 No 1 (2013)

Pengaruh Komunikasi Pada Hubungan Partisipasi Penyusunan Anggaran Dengan Kinerja Manajerial PT. (Persero) Angkasa Pura I Bandar Udara Ngurah Rai - Bali

Komang Ratih Komala Lestari (Fakultas Ekonomi Universitas Udayana, Bali, Indonesia)
I Wayan Ramantha (Fakultas Ekonomi Universitas Udayana, Bali, Indonesia)

Article Info

Publish Date
10 Jan 2013

Abstract

Purpose of this study was to determine the effect of budget participation on managerial performance and the effect of communication on the relationship of  budget participation with managerial perfomance PT. AP I Ngurah Rai – Bali. Samples were obtained by using the method of census. Hypothesis testing using model regression ordinary least square with one independent variable and regression moderation. The analysis shows that budget participation significantly affect to improve managerial perfomance, communication capable of moderating significantly in relationship of budget participation with managerial perfomance, thus communication is moderating variable. Keywords: managerial perfomance, communication, budget participation

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...