GDL

Journal from JBPTPPOLBAN / 2012-04-27 10:40:19
Oleh : Sunarti Setianingsih ; Riauli Susilawati ; Endang Hatma Juniwati
Dibuat : 2012-04-27, dengan 0 file

Keyword : struktur organisasi, anggaran, kinerja manajerial

The relationship between budget participation and managerial performance has been attracting researcher's attentions in management accounting. However, the result of previous studies on relationship between budget participation and managerial performance have been inconclusive and often contradictory. As suggested in the literature, this studies test hypothesis that these specific contingency factors should aid in identifying situations where user participation would have a strong relationship with managerial performance. This study empirically examined the effect of budget participation on managerial performance using contingency approach. Organizational structure as a variable contifency was investigated. The analysis based on the responses of 50 middle manager from different organizations. The result if the analysis indicated that budget participation has a direct relationship with managerial performance. The contigency structure was found to play key roles in this relationship. Organizational structure prove to be moderating variable have a significant effect on the relationship between budget participation and managerial performance.

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