Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manager: Peran Kecukupan Anggaran dan Job-Relevant Information Sebagai Variabel Intervening

Sinuraya, Candra (2009) Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manager: Peran Kecukupan Anggaran dan Job-Relevant Information Sebagai Variabel Intervening. Jurnal Akuntansi, 1 (1).

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Abstract

Studies concerned on the relationship between budget-arranging participation and managerial perfor-mance are interesting topic for some researchers. However, many of those researches’ result are still indicated inconsistent. Empirically, this study tested the influence of budget adequacy and job-relevant information as variable intervening on the relationship between budget participation and managerial performance. Data were collected through questionnaire and distributed to 900 production managers or chief operational officers or production supervisors at garment and textile companies in West Java and Banten. Meanwhile, questionnaires which had been collected and processed were 239 questionnaires (with responds rate 26,1%). The data were analyzed using structure equation modeling (SEM) of analy-sis of moment structure (AMOS) program). Results of the study showed that budget participation did not directly influence on managerial performance, job-relevant information did not influence on budget ade-quacy and budget adequacy did not influence on managerial performance. On the other hand, result in-dicated that budget participation influenced budget adequacy, budget participation influenced job-relevant information, and job-relevant information influenced managerial performance.

Item Type: Article
Uncontrolled Keywords: Budgeting participation, Managerial Performance, Budget Adequacy, Job-Relevant Informa-tion, Structure Equation Modeling (SEM), Analysis of Moment Structure (AMOS)
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Depositing User: Perpustakaan Maranatha
Date Deposited: 11 Jul 2012 06:54
Last Modified: 11 Jul 2012 06:54
URI: http://repository.maranatha.edu/id/eprint/1513

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