PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL
This study aims to test empirically the effect of participative budgeting, budget goal clarity, and organizational commitment on managerial performance. Research using primary data obtained through a questionnaire. The population in this study is a course of study at a private university in the reg...
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Format: | Article |
Language: | English |
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Fakultas Ekonomi dan Bisnis, UPN Veteran Jakarta
2015-06-01
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Series: | Ekonomi dan Bisnis |
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Online Access: | https://ejournal.upnvj.ac.id/ekobis/article/view/710 |
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author | Akhmad Saebani Nugrahini Lastiningsih |
author_facet | Akhmad Saebani Nugrahini Lastiningsih |
author_sort | Akhmad Saebani |
collection | DOAJ |
description |
This study aims to test empirically the effect of participative budgeting, budget goal clarity, and organizational commitment on managerial performance. Research using primary data obtained through a questionnaire. The population in this study is a course of study at a private university in the region Kopertis III by sampling using simple random sampling. Samples that returned 57 of the 87 sent (response rate 66%). Data were analyzed using multiple linear regression were processed using SPSS. Results of this study indicate that; 1) participative budgeting significant positive effect on managerial performance; 2) budget goal clarity significant positive effect on managerial performance; and 3) organizational commitment is not significant positive effect on managerial performance.
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first_indexed | 2024-03-08T13:45:27Z |
format | Article |
id | doaj.art-684015430d0e4cd1a3174e282c4ccb35 |
institution | Directory Open Access Journal |
issn | 2356-0282 2684-7582 |
language | English |
last_indexed | 2024-03-08T13:45:27Z |
publishDate | 2015-06-01 |
publisher | Fakultas Ekonomi dan Bisnis, UPN Veteran Jakarta |
record_format | Article |
series | Ekonomi dan Bisnis |
spelling | doaj.art-684015430d0e4cd1a3174e282c4ccb352024-01-16T09:37:33ZengFakultas Ekonomi dan Bisnis, UPN Veteran JakartaEkonomi dan Bisnis2356-02822684-75822015-06-0121PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIALAkhmad Saebani0Nugrahini Lastiningsih1Universitas Pembangunan Nasional Veteran JakartaUniversitas Pembangunan Nasional Veteran Jakarta This study aims to test empirically the effect of participative budgeting, budget goal clarity, and organizational commitment on managerial performance. Research using primary data obtained through a questionnaire. The population in this study is a course of study at a private university in the region Kopertis III by sampling using simple random sampling. Samples that returned 57 of the 87 sent (response rate 66%). Data were analyzed using multiple linear regression were processed using SPSS. Results of this study indicate that; 1) participative budgeting significant positive effect on managerial performance; 2) budget goal clarity significant positive effect on managerial performance; and 3) organizational commitment is not significant positive effect on managerial performance. https://ejournal.upnvj.ac.id/ekobis/article/view/710Participative BudgetingBudget Goal ClarityOrganizational CommitmentManagerial Performance |
spellingShingle | Akhmad Saebani Nugrahini Lastiningsih PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL Ekonomi dan Bisnis Participative Budgeting Budget Goal Clarity Organizational Commitment Managerial Performance |
title | PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL |
title_full | PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL |
title_fullStr | PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL |
title_full_unstemmed | PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL |
title_short | PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL |
title_sort | pengaruh penganggaran partisipatif kejelasan sasaran anggaran dan komitmen organisasional terhadap kinerja manajerial |
topic | Participative Budgeting Budget Goal Clarity Organizational Commitment Managerial Performance |
url | https://ejournal.upnvj.ac.id/ekobis/article/view/710 |
work_keys_str_mv | AT akhmadsaebani pengaruhpenganggaranpartisipatifkejelasansasarananggarandankomitmenorganisasionalterhadapkinerjamanajerial AT nugrahinilastiningsih pengaruhpenganggaranpartisipatifkejelasansasarananggarandankomitmenorganisasionalterhadapkinerjamanajerial |