| dc.contributor |
Fakultas Ekonomi |
|
| dc.contributor |
|
|
| dc.creator |
Khoerunnisa, Farin Nadya |
|
| dc.creator |
Fitriah, Epi |
|
| dc.creator |
Nurleli, Nurleli |
|
| dc.date |
2018-01-28 |
|
| dc.date.accessioned |
2019-09-12T07:04:56Z |
|
| dc.date.available |
2019-09-12T07:04:56Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10312 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24666 |
|
| dc.description |
Abstract. This study aims to determine the effect of leadership commitment and budgetary participation on managerial performance. This research takes location at PDAM Tirta Raharja in Kabupaten Bandung. Respondents in this study were leaders or managers and employees involved in budgeting. The sample is determined by purposive sampling technique, where the sample is obtained based on the consideration on the research focus. The number of respondents in this study as many as 50 people. This research is descriptive and verifikatif by survey method which is done by spreading the questionnaire. Data analysis technique used is multiple linear regression analysis with help of SPSS program version 22.00. The results showed that the commitment of leadership, budgetary participation, and managerial performance in PDAM Tirta Raharja is good enough. Leadership commitment affects the managerial performance of 45.88%, while budget participation does not affect the managerial performance with the magnitude of influence of 7.37%, but the commitment of leadership and budget participation simultaneously affect the managerial performance at PDAM Tirta Raharja Kabupaten Bandung.Keywords: leadership commitment, budgetary participation, managerial performance Abstrak. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh komitmen pimpinan dan partisipasi anggaran terhadap kinerja manajerial. Penelitian ini mengambil lokasi pada PDAM Tirta Raharja Kabupaten Bandung. Responden dalam penelitian ini adalah pimpinan atau manajer dan para pegawai yang terlibat dalam penyusunan anggaran. Sampel ditentukan dengan teknik purposive sampling, dimana sampel diperoleh berdasarkan atas pertimbangan pada fokus penelitian. Jumlah responden pada penelitian ini sebanyak 50 orang. Penelitian ini bersifat deskriptif dan verifikatif dengan metode survei yang dilakukan dengan penyebaran kuisioner . Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan bantuan program SPSS versi 22.00. Hasil penelitian menunjukkan bahwa komitmen pimpinan, partisipasi anggaran, dan kinerja manajerial pada PDAM Tirta Raharja sudah cukup baik. Komitmen pimpinan berpengaruh terhadap kinerja manajerial sebesar 45,88%, sedangkan partisipasi anggaran tidak berpengaruh terhadap kinerja manajerial dengan besarnya pengaruh 7,37%, namun komitmen pimpinan dan partisipasi anggaran secara simultan berpengaruh terhadap kinerja manajerial pada PDAM Tirta Raharja Kabupaten Bandung. Kata Kunci: Komitmen Pimpinan, Partisipasi Anggaran, dan Kinerja Manajerial |
|
| dc.description |
Abstract. This study aims to determine the effect of leadership commitment and budgetary participation on managerial performance. This research takes location at PDAM Tirta Raharja in Kabupaten Bandung. Respondents in this study were leaders or managers and employees involved in budgeting. The sample is determined by purposive sampling technique, where the sample is obtained based on the consideration on the research focus. The number of respondents in this study as many as 50 people. This research is descriptive and verifikatif by survey method which is done by spreading the questionnaire. Data analysis technique used is multiple linear regression analysis with help of SPSS program version 22.00. The results showed that the commitment of leadership, budgetary participation, and managerial performance in PDAM Tirta Raharja is good enough. Leadership commitment affects the managerial performance of 45.88%, while budget participation does not affect the managerial performance with the magnitude of influence of 7.37%, but the commitment of leadership and budget participation simultaneously affect the managerial performance at PDAM Tirta Raharja Kabupaten Bandung.Keywords: leadership commitment, budgetary participation, managerial performance |
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| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10312/pdf |
|
| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 418-426 |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 418-426 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Komitmen Pimpinan, Partisipasi Anggaran, dan Kinerja Manajerial |
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| dc.subject |
|
|
| dc.subject |
leadership commitment, budgetary participation, managerial performance |
|
| dc.title |
Pengaruh Komitmen Pimpinan dan Partisipasi Anggaran terhadap Kinerja Manajerial |
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| dc.title |
PENGARUH KOMITMEN PIMPINAN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
kuantitatif |
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| dc.type |
|
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