PENGARUH KOMITMEN ORGANISASI TERHADAP HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL: STUDI EMPIRIS PADA PERUSAHAAN ASURANSI DI SEMARANG

Hastuti, Annisa Zuanti Murni (2015) PENGARUH KOMITMEN ORGANISASI TERHADAP HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL: STUDI EMPIRIS PADA PERUSAHAAN ASURANSI DI SEMARANG. Other thesis, Unika Soegijapranata.

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Abstract

This study aimed to analyze the influence of organizational commitment to the relationship of budget participation with managerial performance. The sample unit is 100 lower and middle level managers were involved in the preparation of the budget in insurance companies, life insurance and social insurance are registered in the AAUI of branch Semarang city. The analysis technique used moderated regression analysis with classical assumptions. Results of the study are (1) Participation budgetary positive and significant impact on managerial performance. The higher budget participation the higher the managerial performance; and (2) higher budget participation the higher the managerial performance when high organizational commitment. Organizational commitment is a variable moderating the influence of budgeting participation on managerial performance.

Item Type: Thesis (Other)
Subjects: 300 Social Sciences > 330 Economics > Financial Economics
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mr Agung Tri Hartadi
Date Deposited: 08 Oct 2015 02:49
Last Modified: 08 Oct 2015 02:49
URI: http://repository.unika.ac.id/id/eprint/4200

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