PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING

NURCAHYANI, Kunwaviyah and SYAFRUDDIN, Muchammad (2010) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING. Undergraduate thesis, Universitas Diponegoro.

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Abstract

The present study aims to examine the budgetary participation and performance relationship in a public sector organization. It also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and performance relationship. To collect data of this study, survey questionnaires are used. From 160 questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 58 questionnaires (36.25%). A path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerial performance. The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation also directly affects organization commitment and perception of innovation. But budgetary participation did not indirectly affect managerial performance via the intervening variables of organization commitment and perception of innovation.

Item Type:Thesis (Undergraduate)
Additional Information:budgetary participation, managerial performance, organization commitment, perception of innovation, public sector organization partisipasi anggaran, kinerja manajerial, komitmen organisasi, persepsi inovasi, organisasi sektor publik
Uncontrolled Keywords:budgetary participation, managerial performance, organization commitment, perception of innovation, public sector organization partisipasi anggaran, kinerja manajerial, komitmen organisasi, persepsi inovasi, organisasi sektor publik
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:23124
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:14 Oct 2010 11:41
Last Modified:14 Oct 2010 11:41

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