Results 11 to 20 of about 68,147 (307)

Budgetary participation and organizational performance in Chinese public hospitals: facilitation or inhibition? [PDF]

Frontiers in Public Health
IntroductionAgainst the backdrop of deepening China’s medical and health system reform, public hospitals are responsible for improving modern hospital management systems.
Qiwen Jiang, Jing Zhou, Xuemei Kuang, Shuang Chen   +3 more
doaj   +2 more sources

Organizational Commitment as A Moderator of Budget Participation with Budget Gaps

Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam, 2023
This research examines the relationship between participation budgets and participation budgets involving organizational commitment. The aim of this research is to determine the effect of organizational commitment as a moderating variable between the correlation between budget participation and budget accounting.
Widyanti Diah, Nolla Puspita
openaire   +1 more source

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

Jurnal 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

JEJAK: 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

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

JABE (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, Imam Subekti, Aulia Fuad Rahman   +2 more
doaj   +1 more source

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

Journal 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, Felicitas Evangelista, Tai Anh Kieu   +2 more
doaj   +1 more source

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

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

Accounting, 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, Ridwan, Ridwan, Din, Muhammad, Yamin, Nina Yusnita, Zahra, Femilia, Firman, Muh. Fiqram   +5 more
doaj   +1 more source

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

International 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

Jurnal 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