| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Meutia, Nisrina |
|
| dc.creator |
Nurleli, Nurleli |
|
| dc.date |
2020-08-24 |
|
| dc.date.accessioned |
2021-03-15T04:01:33Z |
|
| dc.date.available |
2021-03-15T04:01:33Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23577 |
|
| dc.identifier |
10.29313/.v6i2.23577 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29527 |
|
| dc.description |
Abstract. Organization that include leaders and members in the preparation of budgetary participation will have good performance, in addition to budgetary participation the transactional leadership style is one of the important factors for achieving an organization success This study aims to examine and provide empirical evidence regarding the influence of budgeting participation moderated by the transactional leadership style on the managerial performance of the East Bandung City Health Center. The research method used is an empirical method with a descriptive and verification approach, because there are variables that will be explained and analyzed how much influence the variable has. Data collection is done through the distribution of questionnaires that have been tested for validity and reliability. This research conducted in East Bandung City Health Centerwith a sample size of 33 respondents. Analysis of statistical data using moderation regression analysis. The results showed that participationbudgeting that is moderated by the transactional leadership style significant effect onregional managerial performancein the East Bandung City Health Center. Better budgeting participation that is moderated by the transactional leadership style the more effective it will be managerial performance, the amount of influence budgeting system that is moderated by the transactional leadership style to managerial performance amounted to 78.4%.Keywords: participation budgeting, transactional leadership styleand managerial performance.Abstrak. Organisasi yang mengikut sertakan para pimpinan dan anggota dalam penyusunan partisipasi anggaran akan memiliki kinerja yang baik, selain partisipasi anggaran gyaa kepemimpinan transaksional menjadi salah satu faktor penting untuk tercapainya suatu keberhasilan organisasi. Tujuanopenelitianoiniountukomengujiodan memberikan bukti empirisomengenai besarnya pengaruhopartisipasiopenyusunan anggarano yang dimoderasi oleh gaya kepemimpinan transaksional terhadap kinerja manajerial Puskesmas Kota Bandung Timur. Penelitian ini menggunakan metodeopenelitian oyangodigunakanoadalah metodeoempirisodenganopendekatan deskriptifodanoverifikatif,okarenaoadaovariabeloyangoooakan dijelaskanodanodianalisaoseberapaobesaropengaruhodariovariabelotersebut. Pengumpulanodataodilakukan melaluipenyebaran kuisioner yangotelahodiujiovaliditas serta reeliabilitasnya. Penelitian ini dilakukan di Puskesmas Kota Bandung Timur dengan jumlah sampel 33 responden. Analisa data statistik menggunakan analisis regresi moderasi. Hasil penelitian menunjukan bahwaopartisipasi penyusunan anggaranoyang dmoderasi oleh gayaokepemimpinan transaksional berpengaruh signifikan terhadap kinerja manajerial daerah di Puskesmas Kota Bandung Timur. Semakin baik penyusunan anggaran yang dimoderasi oleh gayaokepemimpinan transaksional makaoakan semakiin efektif kinerjaomanajerial, besarnya pengaruh sistem penyusunan anggaranoyangodimoderasi oleh gaya kkepemimpinan transaksional terhadappkinerjaomanajerial adalah sebesar 78,4%.Kata Kunci: partisipasi penyusunan anggaran, gaya kepemimpinan transaksional dano kinerja manajerial. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23577/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 624-627 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 624-627 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
partisipasi penyusunan anggaran, gaya kepemimpinan transaksional dano kinerja manajerial. |
|
| dc.title |
Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Gaya Kepemimpnan Transaksional sebagai Variabel Moderating |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|