PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN SELF EFFICACY, DESENTRALISASI, DAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI

  • Putu Medha Yanti Fakultas Ekonomi Universitas Udayana Bali Indonesia
  • Ketut Alit Suardana

Abstract

The purpose of a company can be realized if there is capability of professional managers. One of the tools used to assess the performance is to look at the level of the liveliness of the managers or budget participation of employees. The aim of this research is to determine the effect of budgeting participation on managerial performance with self efficacy, decentralization, and organizational culture as the moderating. Object of theĀ research has done at BPR in Denpasar city for fiscal year 2014, by purposive sampling method andĀ  moderate regression analysis. The results showed negative effect of budgeting participation on managerial performance and self efficacy, decentralization, and organizational culture increase our relationships.

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Published
2015-04-01
How to Cite
YANTI, Putu Medha; SUARDANA, Ketut Alit. PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN SELF EFFICACY, DESENTRALISASI, DAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI. E-Jurnal Akuntansi, [S.l.], v. 11, n. 1, p. 155-170, apr. 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/10436>. Date accessed: 28 mar. 2024.
Section
Articles

Keywords

budgeting participation, managerial performance

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