PENGARUH SASARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI

Silvia, Mega (2015) PENGARUH SASARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the objectives and evaluation of budgets have an influence on managerial performance as well as whether environmental uncertainties can affect the relationship between the objectives and the evaluation of the budget and managerial performance in a trading company in Palembang. Samples are middle managers who work at a trading company located in the city of Palembang by using purposive sampling technique. Samples were obtained as many as 37 managers of 37 companies trading. Questionnaire data were tested using multiple linear regression model. The results showed that there was no effect of environmental uncertainty on the relationship between budget targets and managerial performance and there are significant environmental uncertainty on the relationship between the budget and the evaluation of managerial performance. Key words: Target Budget, Evaluation Budget, environmental uncertainties, and Managerial Performance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Target Budget, Evaluation Budget, environmental uncertainties, and Managerial Performance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 30 Mar 2022 05:15
Last Modified: 30 Mar 2022 05:15
URI: http://eprints.ukmc.ac.id/id/eprint/7575

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