CD Skripsi
Pengaruh Partisipasi Anggaran, Kejelasan Tujuan Sasaran Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir)
This study aims to examine the effect of Budgeting Participation, Budgetary Goal Clarity on the Managerial Performance and Organizational Commitment as a moderating variable. The population in this study is the Regional Task Force (SKPD), SKPD treasurer, and financial staff SKPD Rokan Hilir district, using a questionnaire survey. The data was collected by distributing questionnaires to 76 respondents, but only 69 respondents who fill out questionnaires.This research use Managerial Performance as dependent variable, Budgeting Participation, Budgetary Goal Clarity as independent variable, then Organizational Commitment as moderating variable. Methods of data analysis using Multiple Linear Regression Analisys who assisted with SPSS 20 software based on data that taken by quationairs. Results shows that budgetting participation has effect to the Manajerial Performance, Budgetaru Goal Clarity has effect to the Manajerial Performance, and organizational commitment has moderated the effect of budgetting participation and Budgetary Goal Clarity on Managerial Performance. Based on the results, it can concluded that all of hypothesys in this research was accepted.Keywords :Participation, Budgetary Goal Clarity, Commitment, and Manajerial Performance.
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