Pengaruh Komitmen Organisasi dan Gaya Kepemimpinan Terhadap Hubungan Partisipatif Anggaran dan Kinerja Aparat Pemerintah Daerah
ABSTRACT: Influence of Organizational Commitment and Leadership Style on Association between Budgeting Participation and Officer Performance in Local Government Organization. This research examines empirically the impact of organizational commitment and leadership style on association between budget...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2011-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/143/142 |
| Summary: | ABSTRACT: Influence of Organizational Commitment and Leadership Style on Association between Budgeting Participation and Officer Performance in Local Government Organization. This research examines empirically the impact of organizational commitment and leadership style on association between budgeting participation and officer performance in public sector organizationThis research is conducted by survey method on state officer in Local Government of Surabaya, East Java.Based on moderating regression analysis (MRA) dan intervariable interaction regression, the result revealed that budgeting participation has impact on officer performance. Beside that, leadership style also gives impact on association between budgeting participation and officer performance. The results of this research give contribution on public sector management accounting, especially in budgeting research area. |
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| ISSN: | 2086-7603 2089-5879 |