E-JURNAL AKUNTANSI
Vol 20 No 3 (2017)

PENGARUH PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI DAN JOB RELEVANT INFORMATION SEBAGAI PEMODERASI

I Gusti Ayu Sucitrawati (Fakultas Ekonomi dan Bisnis Universits Udayana)
Maria M. Ratna Sari (Fakultas Ekonomi dan Bisnis Universits Udayana)



Article Info

Publish Date
29 Aug 2017

Abstract

This study aims to determine the effect on performance budgeting partisipai manajerialdan variables influence organizational culture and job relevant information in relation moderate budgetary participation on managerial performance. Research conducted at the regional work units Badung and population used in this study is the official head of the structural level / field in Badung regency SKPD. The sample was 86 people determined using purposive sampling method. Data research data sourced from questionnaires distributed to respondents and data analysis techniques used are moderate regression analysis. The results of their research analysis found a positive effect of participation budgeting on managerial performance, organizational culture capable of moderating and strengthen the relationship between budgetary participation on managerial performance and job relevant information was not able to moderate and weaken the relationship between budgetary participation on managerial performance.

Copyrights © 2017






Journal Info

Abbrev

akuntansi

Publisher

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 ...