Munana, Nila (2023) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PSYCHOLOGICAL CAPITAL DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MEDIASI (Studi Empiris Pada OPD Pemerintah Kota Tangerang Selatan). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aimed to examine the effect of budget participation and managerial performance, both directly and through psychological capital and job relevant information. The population used in this study was 39 OPD in South Tangerang City Government with samples echelon II,III and IV amount 82 respondents from 12 sample of OPD. This study uses a sampling technique is purposive sampling. The data used are primary data. Data collection method is byusing a questionnaire. The data analysis technique used is SmartPLS version 3. The results showed that the Budget Participation significant effect on managerial performance, Participation Budget significant effect on Psychological Capital, Budget Participation significant effect on Job Relevant Information, Psychological Capital significant effect on Managerial Performance, Job Relevant Information significant effect on Managerial performance, Psychological Capital and Job Relevant Information capable of mediating the effect of budget participation on managerial performance.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Tujuan dari Penelitian ini bertujuan untuk menguji pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Psychological Capital dan Job Relevant Information sebagai variable mediasi. Populasi yang digunakan dalam penelitian ini adalah 39 OPD di Pemerintah Kota Tangerang Selatan dengan sampel pejabat eselon II, III dan IV setingkat kepala dinas,kepala bidang dan kepala seksi atau kepala sub bagian yang bejumlah 82 responden dari 12 OPD yang dijadikan sampel. Penelitian ini menggunakan teknik pengambilan sampel secara purposive sampling. Jenis data yang digunakan adalah data primer. Metode pengumpulan data adalah dengan menggunakan kuesioner. Teknik analisis data yang digunakan adalah SmartPLS versi 3. Hasil penelitian menunjukkan bahwa Partisipasi Anggaran berpengaruh signifikan terhadap Kinerja Manajerial, Partisipasi Anggaran berpengaruh signifikan terhadap Psychological Capital, Partisipasi Anggaran berpengaruh signifikan terhadap Job Relevant Information, Psychological Capital berpengaruh signifikan terhadap Kinerja Manajerial, Job Relevant Information berpengaruh signifikan terhadap Kinerja Manajerial, Psychological Capital dan Job Relevant Information mampu memediasi pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial. | |||||||||
| Uncontrolled Keywords: | Participation Budget, Managerial performance,Psychological Capital, Job Relevant Information Partisipasi Anggaran, Kinerja manajerial, Psychological Capital,Job Relevant Information | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Nila Munana | |||||||||
| Date Deposited: | 26 Oct 2023 09:17 | |||||||||
| Last Modified: | 26 Oct 2023 09:17 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28713 |
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