PENGARUH PARTISIPASI ANGGARAN PADA KINERJA MANAJERIAL PT. BPD BALI CABANG TABANAN: MOTIVASI SEBAGAI VARIABEL PEMODERASI

  • Ni Nyoman Dewi Anggarini Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Ketut Sujana Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Purpose of this study was to examine the effect of budgetiparticipation on managerial performance where motivation is used as moderating variables. Data were collected throught questionnaires, interviews, and observations. The first hypothesis tested using simple linear regression analysis techniques and MRA (Moderated Regression Analysis) to test the second hypothesis. Research results show that the budgetaryiparticipation has a positive influence on managerial performance. This means that when the budget increased participation also increased managerial performance. The results of the analysis also showed motivation able to moderate the relationship budgetary participation and managerial performance.

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Published
2016-01-23
How to Cite
ANGGARINI, Ni Nyoman Dewi; SUJANA, I Ketut. PENGARUH PARTISIPASI ANGGARAN PADA KINERJA MANAJERIAL PT. BPD BALI CABANG TABANAN: MOTIVASI SEBAGAI VARIABEL PEMODERASI. E-Jurnal Akuntansi, [S.l.], v. 14, n. 1, p. 66-78, jan. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/12950>. Date accessed: 07 nov. 2024.
Section
Articles

Keywords

Budgetary participation, motivation, managerial performance

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