Image of Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Dengan Motivasi Kerja Dan Job Relevant Information Sebagai Variabel Pemoderasi (Studi Pada OPD Provinsi Riau)
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Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Dengan Motivasi Kerja Dan Job Relevant Information Sebagai Variabel Pemoderasi (Studi Pada OPD Provinsi Riau)

This study aims to examine and analyze the effect of budgetary participation and budgetay goal clarity on managerial performance that is moderated by motivation and job relevant information. The population in this study is the population in this study is the Riau Province government official. Sampling of this study uses purposive sampling. This study applies the Structural Equation Model (SEM) method based on Partial Least Squares (PLS). Based on the results of the study obtained the results of budgetary participation and budgetary goal clarity affect managerial performance. Work motivation cannot moderate the relationship between budgetary participation on managerial performance, while it can moderate the relationship between budgetary goal clarity on managerial performance. Job relavant information can moderate the relationship between budgetary participation in managerial performance and Job relavant information cannot moderate the relationship between budgetary goal clarity on managerial performance. This has implications for the quality of the budget must be good starting from planning. These results provide recommendations for the government to plan a budget that has clear and well-measured inputs and outputs.
Key words: Budgetary participation, budgetary goal clarity, managerial performance, work motivation, job relevant information

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 220 (0041)
10 07. 220 (0041)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 220 (0041)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiv, 155 hlm,; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 220 (0041)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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