PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL

Authors

  • Akhmad Saebani Universitas Pembangunan Nasional Veteran Jakarta
  • Nugrahini Lastiningsih Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.35590/jeb.v2i1.710

Keywords:

Participative Budgeting, Budget Goal Clarity, Organizational Commitment, Managerial Performance

Abstract

This study aims to test empirically the effect of participative budgeting, budget goal clarity, and organizational commitment on managerial performance. Research using primary data obtained through a questionnaire. The population in this study is a course of study at a private university in the region Kopertis III by sampling using simple random sampling. Samples that returned 57 of the 87 sent (response rate 66%). Data were analyzed using multiple linear regression were processed using SPSS. Results of this study indicate that; 1) participative budgeting significant positive effect on managerial performance; 2) budget goal clarity significant positive effect on managerial performance; and 3) organizational commitment is not significant positive effect on managerial performance.

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Published

2015-06-30

How to Cite

Saebani, A., & Lastiningsih, N. (2015). PENGARUH PENGANGGARAN PARTISIPATIF, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA MANAJERIAL. Ekonomi Dan Bisnis, 2(1), 29–46. https://doi.org/10.35590/jeb.v2i1.710

Issue

Vol. 2 No. 1 (2015): Ekonomi dan Bisnis

Section

Articles

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