CD Skripsi
Pengaruh Kejelasan Sasaran Anggaran, Desentralisasi, Ketidakpastian Lingkungan Dan Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial(Studi Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru)
This study aimed to examine the influence of the budget goal clarity, desentralization, enironmental uncertanty and management accounting system on the managerial performance. This study was conducted at SKPD of Pekanbaru City. The population in this study were employed who worked in the SKPD Pekanbaru City (43 government agencies). The sampling method used in this study is purposive sampling method. The respondent in this study is the head of SKPD, the head of financial and PPTK-SKPD is a side direct related in the financial management area on government of Pekanbaru City. The sample used in this study were 129 respondents. The hypotheses then tested is multiple linear regression analysis by using SPSS version 20.0. The result of this study indicated that the budget goal clarity, desentralization, enironmental uncertanty and management accounting system at the managerial performance. significant effect on goverment manajerial performance influance of budget goal clarity with level significant 0,049, decentralization have significant with level significant 0,002, enironmental uncertanty with level significant 0,008 and management accounting system have significant with level significant 0,022. The magnitude of the effect R-Square (R2) budget goal clarity, desentralization, enironmental uncertanty and management accounting system on the managerial performance was 55,5%. While the remaining 44,5% is influenced by other independent variabel that are not observed in this study.
Keyword: Budget goal clarity, Desentralization, Enironmental uncertanty , management accounting system and managerial performance
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