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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN BUMN)

NALURITA, GITA (2013) PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN BUMN). Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This study aims to examine the influence of budgetary participation to managerial performance. It also attempts to examine wether locus of control moderate the relationship between budgetary pasrticipation and performance. All data in this study collected by using questioner. Questioner given away to 30 employees / managers of PT Boma Bisma Indra who involved in budgetary participation. Therefore, only 30 quesioners that could be processed. Collected data processed by regression analysis to examine the influence of budgetary participation to managerial performance. To examine the moderating influence of locus of control, data was analysed by absolute difference value test. The result of this study found that budgetary participation has negative influence to performance. It also indicate that locus of control is a moderating variable on the relationship between budgetary participation and performance. Keywords : Contingency, Budgetary Participation, Locus of control, Managerial Performance.,

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 06 Jul 2017 02:22
Last Modified: 06 Jul 2017 02:22
URI: http://eprints.perbanas.ac.id/id/eprint/1601

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