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

Putu Agustina Windasari; I Ketut Sujana

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

Abstract

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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Published

2016-05-27

How to Cite

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. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/16099>. Date accessed: 21 nov. 2024.

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