Anteseden dan Konsekuensi Dimensi Partisipasi Anggaran: Komunikasi dan Pengaruh Anggaran Pada Perusahaan Manufaktur di Semarang

DWIYANI, DIAN PUTRI (2018) Anteseden dan Konsekuensi Dimensi Partisipasi Anggaran: Komunikasi dan Pengaruh Anggaran Pada Perusahaan Manufaktur di Semarang. Other thesis, Unika Soegijapranata Semarang.

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Abstract

This study analyzes the antecedents and consequences of budget participation dimension: communication and budget influence on manufacturing companies in Semarang. This research was conducted to answer Maiga (2015) limitation about generalization problem because the sample is only obtained from two companies. While this study uses samples from many manufacturing companies in Semarang. The statistical test of this research using Partial Least Square (PLS), is a variance based structural equation (SEM) approach. The results obtained are (1) Environmental uncertainty has a positive effect on budget communication. (2) Environmental uncertainty has a positive effect on budget influence. (3) Budget communication has a positive effect on budget goal commitment. (4) Budget influence has a positive effect on budget goal commitment. (5) Budget goal commitment has a positive effect on managerial performance. Keywords: environmental uncertainty, budget communication, budget influence, budget goal commitment, managerial performance

Item Type: Thesis (Other)
Subjects: > 650 Management > Business Performance
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mr Lucius Oentoeng
Date Deposited: 19 Nov 2018 04:02
Last Modified: 19 Nov 2018 04:02
URI: http://repository.unika.ac.id/id/eprint/17330

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