Image of Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Opd Dengan Budaya Organisai Dan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada Opd Di Kabupaten Kampar)
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Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Opd Dengan Budaya Organisai Dan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada Opd Di Kabupaten Kampar)

This study to examine and analyze the effect of budgetary participation influence on managerial performance of OPD with organizational culture and organizational commitment as a moderating variable that was carried out in OPD in Kampar district in 2019. The population in this study was 21 Regional Device Organizations (OPD) in the financial section of Kampar District in 2019. The samples were selected using the purposive sampling method. Based on the purposive sampling method, the samples obtained were 63 respondents. Data was analyzed using multiple regression analysis and Moderated Regression Analysis (MRA) by using SPPS version 25. Based on the test results from this study, the partial regression test (t test) shows that budgeting participation (Sig 0.009), budgeting participation moderated by organizational culture (Sig 0.022) and budgeting participation moderated by organizational commitment (Sig 0.032) affect the managerial performance. This is shown in the test results that the variable significance value was smaller than (

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0207)
02 03. 119 (0207)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0207)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 119 (0207)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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