PENGARUH PENGANGGARAN PARTISIPATIF PADA KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI

  • Putu Agustina Windasari Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Ketut Sujana Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstrak

This research aims to examine the interaction budgetary participation on managerial performance withthe characteristic of management accounting system as moderating variables.This research is conducted on 34 Satuan Perangkat Kerja Daerah (SKPD) Kabupaten Badung and  the population are managers in SKPD Kabupaten Badung. The number of sample is 86 by using proportionate stratified random sampling method. Data were collected via questionnaires survey method, obtained through to the respondents and analyzed with moderated regression analysis.The result reveals that participative budgeting has positive influence to managerial performance and integration weaken the relationship between budgetary participation and managerial performance.

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Diterbitkan
2016-05-27
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AGUSTINA WINDASARI, Putu; SUJANA, I Ketut. PENGARUH PENGANGGARAN PARTISIPATIF PADA KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI PEMODERASI. E-Jurnal Akuntansi, [S.l.], v. 15, n. 2, p. 1282-1309, may 2016. ISSN 2302-8556. Tersedia pada: <http://ojs.unud.ac.id/index.php/akuntansi/article/view/16099>. Tanggal Akses: 14 aug. 2025
Bagian
Articles

Kata Kunci

budget participation, managerial performance, the characteristic of management accounting system
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