Jurnal Ilmiah Akuntansi dan Bisnis
Vol 4 No 2 (2009)

PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT PEMERINTAH DI KOTA DENPASAR

IDA AYU MAS MAY MURTHI (Unknown)
I KETUT SUJANA (Unknown)

Article Info

Publish Date
13 Jul 2009

Abstract

Managerial performance can be evaluated based onbudgetary goal characteristics (BGC). The aims of this study are tofind evidences about association between BGC and managerialperformance, and to investigate the effect of paternalistic culture andorganization commitment on the relationship between BGC andmanagerial performance. Respondents include parties thatparticipate in the process of budget arrangement. This study usessimple regression analysis and moderated regression analysis.Results show that BGC do not affect managerial performance, whilethe moderating variables, both paternalistic culture and organizationcommitment, have moderating effect to the relation of BGC andmanagerial performance.

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Journal Info
Jurnal Ilmiah Akuntansi dan Bisnis
Website

Abbrev

jiab

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...