CD Skripsi

Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Dan Komitmen Organisasional Terhadap Kinerja Manajerial Dengan Pengawasan Internal Sebagai Variabel Moderasi (Studi Kasus Pada Opd Di Kota Pekanbaru)

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ABSTRACT
This study aims to examine: the effect of budgetary participation, Budget Goal Clarity, and organizational commitment to managerial performance with internal supervision as a moderating variable. The population in this study was Apparatus in 43 OPD Pekanbaru City.
The method used was purposive sampling, with a total sample of 99 respondents. Data analysis method used in this research is Structural Equation Model (SEM) with data processing tool WarpPLS version 6.0.
The results of this study indicate that budgetary participation influences managerial performance with a significant level of 0.001, Budget Goal Clarity influences managerial performance with a significant level of 0.002, organizational commitment influences managerial performance with a significant level of 0.008, Internal Oversight moderates the effect of Budget Participation on Managerial Performance with a significant level of 0.026, Internal supervision moderates the effect of Budget Goal Clarity on managerial performance with a significant level of 0.014, Internal supervision moderates the effect of organizational commitment on managerial performance with a significant level of 0.024.
Keywords: Budget Participation, Budget Goal Clarity, Organizational Commitment, Internal Oversight, Managerial Performance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0067)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0067)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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