Artikel Ilmiah : C1L007020 a.n. MUFTI JUSTITIA ARDIN
| NIM | C1L007020 |
|---|---|
| Namamhs | MUFTI JUSTITIA ARDIN |
| Judul Artikel | THE EFFECT OF BUDGETARY PARTICIPATION ON MANAGERIAL JOB PERFORMANCE THROUGH MOTIVATION AND TEAMWORK AS MODERATING VARIABLES (Survey on Managerial of Economic and Business Faculty, Jenderal Soedirman University) |
| Abstrak (Bhs. Indonesia) | Managerial performance of Public Service Agency (BLU) is one of the most important issues in management accounting research, because managerial performance is a main factor that can increase the organization effectiveness. Refers to the challenge faced by UNSOED managerial in implementing the Accounting Systems of BLU UNSOED, there is are need to increase the managerial performance. One of the ways which has been suggested in the literature is managerial participation in budgeting. Budget participation implies that top managers and their subordinates jointly contribute in the determination process for resources use and generation in their own activities and operations. In other words, budget participation has an influence on managerial performance. First hypothesis of this research used Simple Linear Regression Analysis to determine the effect of Budgetary Participation to Managerial Performance. Second hypothesis and third hypothesis of this research used Moderated Regression Analysis to determine moderating effect of Motivation and Teamwork. Respondents of this research were 32 persons on total managerial working for Economics and Business Faculty at Jenderal Soedirman University of Purwokerto. The result showed that the budget participation has positive undirectional effect on managerial performance. It means first hypothesis is accepted. Second hypothesis is rejected because motivation is not able to moderate the effect of budget participation on managerial performance. Third hypothesis is rejected because teamwork is not able to moderate the relationship between budget participation and managerial performance. |
| Abtrak (Bhs. Inggris) | Managerial performance of Public Service Agency (BLU) is one of the most important issues in management accounting research, because managerial performance is a main factor that can increase the organization effectiveness. Refers to the challenge faced by UNSOED managerial in implementing the Accounting Systems of BLU UNSOED, there is are need to increase the managerial performance. One of the ways which has been suggested in the literature is managerial participation in budgeting. Budget participation implies that top managers and their subordinates jointly contribute in the determination process for resources use and generation in their own activities and operations. In other words, budget participation has an influence on managerial performance. First hypothesis of this research used Simple Linear Regression Analysis to determine the effect of Budgetary Participation to Managerial Performance. Second hypothesis and third hypothesis of this research used Moderated Regression Analysis to determine moderating effect of Motivation and Teamwork. Respondents of this research were 32 persons on total managerial working for Economics and Business Faculty at Jenderal Soedirman University of Purwokerto. The result showed that the budget participation has positive undirectional effect on managerial performance. It means first hypothesis is accepted. Second hypothesis is rejected because motivation is not able to moderate the effect of budget participation on managerial performance. Third hypothesis is rejected because teamwork is not able to moderate the relationship between budget participation and managerial performance. |
| Kata kunci | Budgetary Participation, Managerial Job Performance, Unsoed, Motivation, and Teamwork |
| Pembimbing 1 | Dr. Oman Rusmana., SE, M.Si, Ak |
| Pembimbing 2 | Hijroh Rokhayati, SE, M.Si, Ak |
| Pembimbing 3 | |
| Tahun | 2015 |
| Jumlah Halaman | 18 |
| Tgl. Entri | 2015-02-23 21:59:41.86805 |