Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Pengaruh partisipasi anggaran, komitmen organisasi, dan good governance terhadap kinerja manajerial

Erin Purwanti (Universitas Indonesia Membangun)
Kartika Berliani (Universitas Indonesia Membangun)



Article Info

Publish Date
25 Jun 2023

Abstract

This study aims to examine the effect of Budgetary Participation, Organisational Commitment, and Good Governance on Managerial Performance. The method used is a quantitative method with a descriptive verification approach. The population in this study consisted of 56 respondents. The sample used is non-probability sampling using a saturated sampling approach. To measure the influence of the independent variable on the dependent variable, the classical assumption test, multiple linear regression test, Pearson product-moment coefficient test, determination coefficient test, and hypothesis testing are used partially and simultaneously using the SPSS version 25 application. The results and discussion show that Managerial Performance, Budget Participation, and Organisational Commitment at the Bandung City Health Office are in the "Good" category. While Good Governance at the Bandung City Health Office is in the "Very Good" category. Based on the results of the partial T-Test, Budget Participation has a significant effect on Managerial Performance. Commitment, organization, and good governance have no significant effect on Managerial Performance. Based on the results of the F Test, simultaneously, budget participation, organizational commitment, and Good Governance at the Bandung City Health Office have an effect on Managerial Performance with an influence contribution of 6.038.

Copyrights © 2023






Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...