Image of Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Kecukupan Anggaran Sebagai Variabel Moderating (Studi Empiris Seluruh Manajer Rumah Sakit Umum Pemerintah Di Provinsi Riau)
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Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Kecukupan Anggaran Sebagai Variabel Moderating (Studi Empiris Seluruh Manajer Rumah Sakit Umum Pemerintah Di Provinsi Riau)

The purpose of this research was to identify and analyze about (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with organizational commitment as moderating variable, and (3) The effect of budgetary participation on managerial performance with budget adequacy as moderating variable. Study was conducted at government general hospital in Riau Province, which amount to 13 general hospital. The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was cluster sampling. The number of samples in this research were 120 respondents. Hypothesis test used in this research was statistical t-test and MRA (Moderated Regression Analysis) test for moderations tets. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 25.0 for Windows as data processing software program. Results of hypothesis test using statistical t-test and MRA showed the significant value of budgetary participation variable 0.000 < 0.05, which means that H1 accepted, the organizational commitment variable 0.033 < 0.05, which means that H2 accepted, and budget adequacy variables 0.045 < 0.05, which means the H3 accepted. The results showed budgetary participation, organizational commitment, and budget adequacyhas effect on managerial performance.
Keywords : Budgetary Participation, Managerial Performance, Organizational Commitment, and Budget Adequacy.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0041)
02 03. 118 (0041)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0041)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 68 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0041)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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