PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Satuan Kerja Instansi Vertikal Wilayah Pembayaran Kantor Pelayanan Perbendaharaan Negara Sampit)

UTAMA, Eka Yudha and ROHMAN, Abdul (2013) PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Satuan Kerja Instansi Vertikal Wilayah Pembayaran Kantor Pelayanan Perbendaharaan Negara Sampit). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The main purpose of this study is to examine the budgetary participation and managerial performance relationship in a public sector organization. Its also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and managerial performance relationship. This study used data obtained from public sector organization in working area of Sampit Treasury office. Survey questionnaires are used to collect data of this study. From 143 questionnaires was given to managers in a public sector organization, 86 questionnaire (60,14%) were received back and 57 questionnaire (39,86%) complete and can be processed with Path Analysis Technique using IBM SPSS v16 Program. The analysis result show that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation directly affect organizational commitment and perception of innovation. Organizational commitment and managerial performance have positive relationship but statistically not significant. Perception of innovation and managerial performance have positive relationship and statistically significant. But budgetary participation did not affect managerial performance via the intervening variables of organizational commitment and perception of innovation

Item Type:Thesis (Undergraduate)
Additional Information:Public sector organization, budgetary participation, managerial performance, organizational commitment, perception of innovation
Uncontrolled Keywords:Public sector organization, budgetary participation, managerial performance, organizational commitment, perception of innovation
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39922
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:20 Aug 2013 13:40
Last Modified:16 Apr 2014 10:03

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