PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta)
This study aims to determine the effect of budgetary participation on managerial performance with decentralization, leadership style, and motivation as moderating variables. Primary data from 36 respondents consisting of hotel manager, heads of divisions and employees were obtained through direct su...
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| Format: | Article |
| Language: | English |
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Universitas Ahmad Dahlan
2018-07-01
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| Series: | Jurnal Reksa |
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| Online Access: | http://journal2.uad.ac.id/index.php/reksa/article/view/157 |
| _version_ | 1827333938828279808 |
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| author | Eka Ningsih Puji Rahayu |
| author_facet | Eka Ningsih Puji Rahayu |
| author_sort | Eka Ningsih Puji Rahayu |
| collection | DOAJ |
| description | This study aims to determine the effect of budgetary participation on managerial performance with decentralization, leadership style, and motivation as moderating variables. Primary data from 36 respondents consisting of hotel manager, heads of divisions and employees were obtained through direct survey from one hotel in Yogyakarta. Regression analysis were run four times to test four hypotheses. The results shows that only decentralization variable was found as moderating variable in strengthening the effect of budgetary participation on managerial performance. |
| first_indexed | 2024-03-07T17:42:49Z |
| format | Article |
| id | doaj.art-4f7a9d4a47a0468a9401c3e8e6d9a0e3 |
| institution | Directory Open Access Journal |
| issn | 2089-6581 2614-3720 |
| language | English |
| last_indexed | 2024-03-07T17:42:49Z |
| publishDate | 2018-07-01 |
| publisher | Universitas Ahmad Dahlan |
| record_format | Article |
| series | Jurnal Reksa |
| spelling | doaj.art-4f7a9d4a47a0468a9401c3e8e6d9a0e32024-03-02T15:56:24ZengUniversitas Ahmad DahlanJurnal Reksa2089-65812614-37202018-07-0151546510.12928/j.reksa.v5i1.157100PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta)Eka Ningsih Puji Rahayu0Akademi Akuntansi LampungThis study aims to determine the effect of budgetary participation on managerial performance with decentralization, leadership style, and motivation as moderating variables. Primary data from 36 respondents consisting of hotel manager, heads of divisions and employees were obtained through direct survey from one hotel in Yogyakarta. Regression analysis were run four times to test four hypotheses. The results shows that only decentralization variable was found as moderating variable in strengthening the effect of budgetary participation on managerial performance.http://journal2.uad.ac.id/index.php/reksa/article/view/157participation in budgeting, managerial performance, decentralization, leadership style, organizational commitment, motivation. |
| spellingShingle | Eka Ningsih Puji Rahayu PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta) Jurnal Reksa participation in budgeting, managerial performance, decentralization, leadership style, organizational commitment, motivation. |
| title | PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta) |
| title_full | PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta) |
| title_fullStr | PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta) |
| title_full_unstemmed | PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta) |
| title_short | PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta) |
| title_sort | pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial studi pada hotel di kota yogyakarta |
| topic | participation in budgeting, managerial performance, decentralization, leadership style, organizational commitment, motivation. |
| url | http://journal2.uad.ac.id/index.php/reksa/article/view/157 |
| work_keys_str_mv | AT ekaningsihpujirahayu pengaruhpartisipasipenyusunananggaranterhadapkinerjamanajerialstudipadahoteldikotayogyakarta |