Dewi, Dinda Marseliana (2015) Pengaruh Budaya Organisasi, Sistem Akuntansi Manajemen Dan Partisipasi Anggaran Terhadap Kinerja Manajerial (Studi Empiris Pada Perusahaan Manufaktur Di Kota Cilegon). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research aimed to research about the influence of organizational culture, management accounting system and budgetary participation on managerial performance in manufacturing companies in Cilegon. The independent variable in this research is organizational culture, management accounting system and the participation of the budget, while for the dependent variable is the managerial performance. The sample in this research is 45 respondents by using method purposive sampling technique on to employees manufacturing companies in Cilegon. Data was collected by distributing questionnaires directly to the respondents concerned and the measurement data using a Likert scale 5, Structural Equation Model (SEM) with be run through the software Partial Least Square (PLS), was used to analyze the data. Results from this study indicate that organizational culture has positive influence on managerial performance. Management accounting system has positive influence on managerial performance. Organizational culture has positive influence on budgetary participation. Management accounting system has positive influence on budgetary participation. Budgetary participation has positive influence on managerial performance. Keywords: Organizational Culture, Management Accounting System, Budgetary Participation and Managerial Performance

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