Jurnal Riset Akuntansi dan Keuangan
Vol 8, No 1 (2012): Jurnal Riset Akuntansi dan Keuangan

PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL DENGAN KECUKUPAN ANGGARAN DAN JOB-RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING

Santoso, Eko Budi (Unknown)
Hartanto, Tommi Adrian (Unknown)



Article Info

Publish Date
01 Feb 2012

Abstract

The aims of this study is to examine the budgetary participation and performance relationship in public sector organization. This research also attempts to examine whether budget adequacy and job-relevant information mediate the budgetary participation and performance relationship.Questionnaires data is collected using mail survey method. From 53 questionnaires were given to chief leveled as managers in Duta Wacana Christian University, questionnaires with complete answer were 50 questionnaires (94, 33%). A path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerialperformance.The result of these study shows that the influence of between budget participation toward managerial performance through job-relevant information is higher than the direct influence of budget participation toward managerial performance. Budgetary participation also directly influence budget adequacy and job-relevant information. However, budgetary participation did not affect managerial performance via the intervening variables of budget adequacy.Keywords: budget participation, managerial performance, budget adequacy, hob-relevant information

Copyrights © 2012






Journal Info

Abbrev

jrak

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi ...