Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-09-65-42
DOI: https://dx.doi.org/10.15863/TAS.2018.09.65.42
Language: English
Citation: Pujiati D (2018) MANAGERIAL BUDGETING PERFORMANCE TO JOB RELEVANT INFORMATION, DELEGATION OF AUTHORITY, AND MOTIVATION. ISJ Theoretical & Applied Science, 09 (65): 248-255. Soi: http://s-o-i.org/1.1/TAS-09-65-42 Doi: https://dx.doi.org/10.15863/TAS.2018.09.65.42 |
Pages: 248-255
Published: 30.09.2018
Abstract: This study aimed to analyze is an effect of budgetary participation on managerial performance with job relevant information, delegation of authority, and motivation as a moderating variable. This study uses a survey method using a questionnaire as a primary data collection. The populations in this study are all managers at state-owned enterprises in Surabaya. Samples were low and middle manager. Data analysis model used was simple linear regression and moderated regression analysis. Tests on the first hypothesis shows that the influence of participation budgeting on managerial performance. Tests on the second hypothesis indicates that the job relevant information as moderating variable affecting the relationship between budgetary participation and managerial performance. While testing the third hypothesis indicates that the delegation of authority as moderating variable can not affect the relationship between budgetary participation and managerial performance. Fourth hypothesis testing showed that motivation as a moderating variable may affect the relationship between budgetary participation and managerial performance.
Key words: Budgetary participation, job relevant information, delegation of authority, motivation, managerial performance
|
