PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris Satker di Wilayah Pembayaran KPPN Klaten yang Membawahi Kabupaten Boyolali dan Kabupaten Klaten)

HANAFI, Sofyan Rahma and HARYANTO , Haryanto (2017) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris Satker di Wilayah Pembayaran KPPN Klaten yang Membawahi Kabupaten Boyolali dan Kabupaten Klaten). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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 150 questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 89 questionnaires (59,3%). This research used Path Analysis with IBM SPSS v20 to process data. 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.
Uncontrolled Keywords:budgetary participation, managerial performance, organization commitment, perception of innovation, public sector organization.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:55798
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:31 Aug 2017 14:15
Last Modified:31 Aug 2017 14:15

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