Jurnal Bisnis dan Akuntansi
Vol 9 No 2 (2007): Jurnal Bisnis dan Akuntansi

PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN BUDAYA ORGANISASI TERHADAP PARTISIPASI PENGANGGARAN DAN KINERJA MANAJERIAL

DEASY RINARTI (STIE Trisakti)
MUINDRO RENYOWIJOYO (STIE Trisakti)



Article Info

Publish Date
18 Apr 2018

Abstract

In several prior researchs, that examined and proved relationship between budgetary participation and managerial performance, have yield the inconsistency results. The inconsistency results may reflect the influence of contingency variables. This study include an environmental uncertainty and organization culture as moderating variables in relationship between budgetary participation and managerial performance, could solve the differences. Data for this study were collected by using quesionaires, which were mailed to 150 travel managers. There were 88 responses of which 84 were completed and used. The result indicates that there was a significantly positif relation-ship between budgetary participation and managerial performance. The result from this study indicated that organization culture moderate the relationship between budgetary participation and managerial performance. But environmental uncertainty doesn’t moderate the relationship between budgetary participation and managerial performance.

Copyrights © 2007






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...