Owner : Riset dan Jurnal Akuntansi
Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022

Peningkatan Kinerja Manajerial berbasis Anggaran Partisipasi

Aprih Santoso (universitas semarang)
Andre Setyo Nugroho (Universitas Semarang)
M. Hasan Ma'ruf (ITB AAS Indonesia Surakarta)



Article Info

Publish Date
28 Mar 2022

Abstract

This study examines the effect of budgetary participation and perception of innovation on managerial performance and tests whether perception of innovation mediates the effect of budgetary participation on managerial performance in public sector organizations. The study was conducted at the Semarang City Health Office and Semarang City Health Centers, with 60 respondents from echelon officials, using the path analysis method. The results of the analysis show there is a direct influence between budgetary participation and the perception of innovation on managerial performance and the perception of innovation not being able to mediate the relationship between budgetary participation on managerial performance in the Semarang City Health Service and Puskesmas throughout the City of Semarang

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...