PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Studi Empiris pada PD BPR BKK Purwokerto

Main Article Content

Sausan Syifa Qotrunnada Adi Wiratno Saras Supeno

Abstract

This study aims to examine the effect of budgetary participation, budget target clarity and organizational commitment on managerial performance empirical study in PD BPR BKK Purwokerto. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. Questionnaires given to 33 managers or managers-equaled level in PD BPR BKK Purwokerto. Their responses are analyzed using multiple linear regression analysis technique through SPSS software. These analysis results reveal that budgetary participation and budget target clarity has significant positive effects to managerial performance. However, organizational commitment does not affect to managerial performance.


Keywords: Budgetary Participation, Budget Target Clarity, Organizational Commitment, Managerial Performance.

Article Details

How to Cite
QOTRUNNADA, Sausan Syifa; WIRATNO, Adi; SUPENO, Saras. PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 3, n. 1, p. 73-85, july 2018. ISSN 2598-0718. Available at: <http://jos.unsoed.ac.id/index.php/sar/article/view/1201>. Date accessed: 15 aug. 2018.
Section
Articles

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.