Pengaruh Kejelasan Sasaran Anggaran dan Desentralisasi Terhadap Kinerja Manajerial

Maria, Herlina (2015) Pengaruh Kejelasan Sasaran Anggaran dan Desentralisasi Terhadap Kinerja Manajerial. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of budget goal clarity and decentralization on managerial performance. The population in this study is the manager of hospitality company in the city of Palembang. The sample was manager specified by using purposive sampling method. The research sample obtained is as much as 72 respondents. Hypothesis testing using multiple regression analysis with SPSS version 17.0. This study qualifies validity, reliability, residual normality, multikoliniaritas, and free of heteroskedasitas. Data were analyzed using multiple linear regression analysis. Research hypotheses were tested by t-test and test the feasibility of the model. The test results showed that the first hypothesis (H1) who stated that the budget goal clarity positive significant effect on managerial performance, acceptable. As well as the second hypothesis (H2) which states that decentralization has a significant positive effect on managerial performance, rejected.

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