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Pengaruh Partisipasi Anggaran, Ketepatan Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderasi (Studi pada Pemerintah Kabupaten Jayapura) [PDF]

open access: yes, 2018
The purpose of this research is to understand the influence of the participation and the budget acuracy against budget gap with a current commitment of organization as moderation variables. This kind of research is quantitative research by the use of the
Allo Layuk, Paulus K.   +2 more
core   +2 more sources

PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate)

open access: yesJurnal Akuntansi dan Auditing, 2018
This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial ...
Suleman H. A. Kahar, Asrudin Hormati
doaj   +1 more source

PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ANGGARAN DI KABUPATEN SEMARANG

open access: yesJEJAK: Jurnal Ekonomi dan Kebijakan, 2015
The relationship between budget participation and managerial performance has been attracting researcher's attention. However, the results of previous studies on the realtionship between budget participation and managerial performance have been ...
Bestari Dwi Handayani
doaj   +1 more source

Pengaruh Hubungan Partisipasi Anggaran terhadap Kinerja Manajerial dengan Komitmen Organisasi sebagai Variabel Intervening (Studi Empiris pada Manulife Financial Indonesia). [PDF]

open access: yes, 2016
This research was conducted to find out the influence of managerial performance against budget participation, the influence of participation in managerial performance increase budget through organizational commitment, the ...
Asmas, D. (Denny)
core   +2 more sources

The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable

open access: yesJABE (Journal of Accounting and Business Education), 2017
This study aims to examine empirically the effect of budget participation on budgetary slack and the influence of external pressure as a moderating of the relationship between budget participation and budgetary slack in Probolinggo Municipal Government ...
Robith Abdullah Rifqi   +2 more
doaj   +1 more source

Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajer: Peran Kecukupan Anggaran dan Job-Relevant Information sebagai Variabel Intervening

open access: yesJurnal Akuntansi, 2011
Studies concerned on the relationship between budget-arranging participation and managerial performance are interesting topic for some researchers. However, many of those researches’ result are still indicated inconsistent. Empirically, this study tested
Candra Sinuraya
doaj   +1 more source

The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance [PDF]

open access: yesJournal of Asian Business and Economic Studies, 2019
Purpose – Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary participation and their work performance.
Nguyen Phong Nguyen   +2 more
doaj   +1 more source

The role of budget participation in improving managerial performance [PDF]

open access: yesAccounting, 2021
This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating.
Amir, Andi Mattulada   +5 more
doaj   +1 more source

Job Satisfaction, Cost Management Knowledge, Budgetary Participation, and Their Impact on Performance (P.15-29)

open access: yesInternational Research Journal of Business Studies, 2017
This research aims to investigate the influence of the manager’s level of cost management knowledge and job satisfaction on the relation-ship between budget participation and managerial performance.
Aria Farahmita
doaj   +3 more sources

PENGARUH TUJUAN PENGGUNAAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN PARTISIPASI ANGGARAN DAN PENEKANAN ANGGARAN SEBAGAI VARIABEL MEDIASI

open access: yesJurnal Akuntansi, 2019
This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable.
Yeyen Pratiwi, Lisa Martiah Nila Puspita
doaj   +1 more source

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