Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Kecukupan Anggaran Sebagai Variabel Intervening

Pardosi, Veronika Septiana (2015) Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Kecukupan Anggaran Sebagai Variabel Intervening. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of the budgetary participation of the managerial performance with sufficiency budget as a intervening variable (study in some companies at Palembang). The population of this study were manager in the companies. Samples determined by using purposive sampling method, with 48 respondents. Testing the hypothesis using regression analysis method with the help of SPSS v.20. The test results showed that hypothesis (H1) which states that the budgetary participation have indirect effect to managerial performance with sufficiency budget, was rejected.

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