Yazid, Helmi (2011) PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KEPUASAN KERJA DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING. Kajian Akuntansi, 6 (1). pp. 34-42. ISSN 1907-1442
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Abstract
This study aimed to determine the effect of participation in budgeting on managerial performance,
to determine the effect of participation in budgeting on job satisfaction, job satisfaction to
determine the effect on managerial performance, to determine the effect of participation in
budget formulation to Job Relevant Information (JRI), and for determine the effect of job Relevant
Information (JRI) to job satisfaction, to determine the effect of job Relevant Information (JRI) on
managerial performance. The study was conducted at PT KHI Pipe Industries in Cilegon. Types
of research methods used in survey research. To unravel the problem, then the research design
using associative method. Approach to data analysis using Partial Least Square (PLS) with
SmartPLS software. PLS is a structural equation model (SEM) based components or (variance).
Results showed that participation in the preparation of anggran signifi cant positive effect on
managerial performance, participation in budget preparation and signifi cant positive effect on
job satisfaction, job satisfaction and a signifi cant positive effect on performance, participation in
budgeting positive and signifi cant effect on relevant information Job, Job relevant information
and signifi cant positive effect on job satisfaction, job relevant information (JRI) and no signifi cant
positive effect on managerial performance, test results proved the indirect effect of participation
in budgeting on managerial performance were mediated by job satisfaction, participation in the
preparation of the budget to Performance mediated by a managerial Job Relevant Information (JRI)
Keywords: Budget, performance, Job satisfaction, Job relevant information.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Budget, performance, Job satisfaction, Job relevant information. |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 03:51 |
| Last Modified: | 20 Jun 2020 03:51 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22800 |
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