ANALISIS PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN ANGGARAN DAN UMPAN BALIK TERHADAP PENINGKATAN KINERJA MANAJERIAL MELALUI KEPUASAN KERJA DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING
ABSTRCT: Target of
this research is
to analyzed participation
in compilation of
budget, clarity of
feedback and target
pass variable satisfaction of
job and uncertainty of environment have an effect on directly or indirectly to
performance of managerial. This research is conducted by taking sample counted
225 manager or superintendent of distributed manager storey; level counted 800
manager with response rate 38,13% Its enumeration by using SEM Analyzed with
processing of AMOS version 5.0 and SPSS version 17. Result of research indicate
that participation compilation of budget can be proved by signifikan have
positive influence to performance of manajerial through positive impact and
signifikan of satisfaction and uncertainty of environment, and so do for the
feedback of budget can be proved by signifikan have positive influence to
performance of manajerial through positive impact and signifikan of uncertainty
of environment, indirect influence other budgeting system characteristic
variable, that is participation compilation of budget, clarity of budget target
and budget feedback from third itshis only participation variable compilation
of shown success budget by signifikan its influence to the increasing of
performance of manajerial. While clarity of unprovable target by signifikan
have influence to performance of manajerial through positive impact and
signifikan of satisfaction and uncertainty of environment, and so do for the
feed back of budget nor can be proved by signifikan its influence to
performance of manajerial through positive impact and signifikan of
satisfaction.
Keywords: Participation Development Of Budget, Budget
And Clarity Feedback, And Job Satisfaction Satisfaction Environmental Uncertainty
And Managerial Performance
Penulis: Noor Azis
Kode Jurnal: jpmanajemendd110151
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