PENGARUH ASPEK KEPERILAKUAN AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJER DALAM PARTISIPASI ANGGARAN (STUDI KASUS PADA MANAJER RUMAH SAKIT SE-JAWA TENGAH)
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Date
2013-11-01
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Seminar Nasional dan Call For Paper Suitainable Competitive Advantage 3, Universitas Jendral Sudirman
Abstract
The purpose of this study to analyze the effect of perceived justice and commitment to the purpose of the performance manager in budget participation. Some inconsistency between the results of previous studies on the effects of budget participation on managerial performance, the motivation in this study.
Data were collected by survey method using questionnaires. From the sample of 160 questionnaires were distributed to the manager or chief manager level in public and private hospitals in Central Java, as many as 122 questionnaires were returned later. Analysis and process data using Structural Equation Model (SEM) with AMOS program.
The results showed evidence that budgeting participation and managerial performance has a positive and significant relation. These results indicate that the interaction between budget participation and perceived fairness intervening variable effect on managerial performance. Then the interaction between budgetary participation and goal commitment intervening variable effect on managerial performance.
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Keywords
Distributive justice perceived, perceived procedural justice, commitment to purpose, participation and performance budget manager