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PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL

SURYA FIRDAUS, MUHAMMAD (2022) PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN DAN PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran, kejelasan sasaran anggaran dan pengendalian internal terhadap kinerja manajerial. Penelitian ini dilakukan pada Organisasi Perangkat Daerah di Kota Serang. Indikator dalam penelitian ini adalah partisipasi anggaran, kejelasan sasaran anggaran, dan pengendalian internal. Sedangkan kinerja manajerial sebagai variabel dependen.Dalam penelitian ini jumlah populasi yang diteliti sebanyak 12 OPD. Pengambilan sampel menggunakan purposive sampling, dengan berdasarkan pertimbangan subjektif peneliti. Metode penelitian menggunakan metode kuantitatif dengan program SPSS Versi 23.Hasil penelitian berdasarkan hasil pengujian secara statistik memberikan bukti bahwa partisipasi anggaran, kejelasan sasaran anggaran ddan pengendalian internal berpengaruh terhadap kinerja manajerial

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorBASTIAN, ELVIN196907032003121001
Thesis advisorMUTTAQIN, FAJAR197807302009121003
Additional Information: This study aims to examine the effect of budget participation, clarity of budget targets and internal control on managerial performance. This research was conducted at the Regional Apparatus Organization in Serang City. The indicators in this study are budget participation, clarity of budget targets, and internal control. Meanwhile, managerial performance as the dependent variable. In this study, the number of population studied was 12 OPDs. Sampling using purposive sampling, based on the subjective considerations of the researcher. The research method uses quantitative methods with the SPSS version 23 program. The results of the study are based on statistical test results providing evidence that budget participation, clarity of budget targets and internal control have an effect on managerial performance.. Keywords : agency theory, budget participation, clarity of budget targets, internal control, managerial performance
Uncontrolled Keywords: Kata kunci : Teori keagenan, partisipasi anggaran, kejelasan sasaran anggaran, pengendalian internal, kinerja manajerial
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Perpustakaan Pusat
Date Deposited: 14 Jul 2022 10:19
Last Modified: 14 Jul 2022 10:19
URI: http://eprints.untirta.ac.id/id/eprint/14477

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