CD Skripsi
Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Melalui Budget Emphasis, Kecukupan Anggaran Dan Persepsi Inovasi Sebagai Variabel Intervening (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Kampar)
This study aims to determine whether budget participation through budget emphasis, budget adequacy and perceptions of innovation as intervening variables have a significant relationship to managerial performance.The population of this research is 25 SKPD which criteria are Echelon II, III and IV officials. Sample selection technique used is by purposive sampling method so that samples that can be used in this research is as much as 9 fields contained in 25 SKPD Kampar regency. The analytical method used is multiple linear regression with the help of SPSS program. Budget participation variables, budget emphasis, budget adequacy and perception of innovation simultaneously (R2) is 85.3% toward managerial performance, while the remaining 14.7% is influenced by other variables.The results of this study proves that all variables affect the managerial performance. Budget participation with tcount (2,382)> ttable (1,991) and p value (0,042) ttable (1,991) and p value (0,033) ttable (1,991) and p value (0,000) ttable (1,991) and p value (0.001)
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