PENGARUH LOCUS OF CONTROL, BUDAYA PATERNALISTIK, KAPASITAS INDIVIDU, TERHADAP KEEFEKTIFAN PENGANGGARAN PARTISIPATIF DAN BUDGETARY SLACK DALAM PENINGKATAN KINERJA MANAJERIAL
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Date
2013-02
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Volume Title
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Jurnal Kajian Manajemen Bisnis, Fakultas Ekonomi Universitas Negeri Padang, Volume 1, Nomor 2
Abstract
The purpose of this study tries to examine the existence of locus of
control, the capacity of individuals, and paternalistic culture as a moderating
variable on participatory budgeting and budgeraty slack in managerial
performance improvement by combining the variable capacity of individuals and
budgetary slack. The population in this study is the large-scale manufacturing
companies, medium, small and contained in the Province of West Sumatra.
Sampling was done by purposive sampling, with manager criteria contained in the
company's functional areas, and that company managers were given authority to ,
make budget, at least for his work unit. In collecting data obtained by 78 (78%)
questionnaires were returned. From 78 quesionnaire, there were 13
questionnaires which could not be analyzed, then only 65 questionnaires which
can be further analyzed. The results of this study prove that there is a significant
effect of participation budgeting, budgetary slack to improving managerial
performance. In addition, the interaction of locus of contol, the capacity of
individuals and paternalistic culture.The use of variable interaction and
participation in budgetary slack with locus of control and cultural paternalisitk
towards improving managerial performance. And than, the absence of
interactions of individual capacitybudgetparticipation.
Description
Keywords
participation budgeting, budgetary slack, managerial performance, locus of control, the capacity of individuals, paternalisitic culture.