PENGARUH KOMITMEN ANGGARAN DAN KULTUR ORGANISASIONAL TERHADAP HUBUNGAN PARTISIPASI PENGANGGARAN DAN KINERJA MANAJERIAL PADA KONDISI STRETCH TARGETS
Abstract: This purpose of this
research is to test the effect of budget commitment and organizational culture
to relationship budgeting participation and managerial performance at stretch
targets condition. This research uses 131 all departmental managers of three to
five-star hotel in Java and Bali and the method of data collection is purposive
method and uses variable measurement of the Likert scale. The hypothesis is
tested by path analysis of structural equation modeling.
The research shows that budget commitment and organizational culture have
significantly affect to relationship budgeting participation and managerial
performance at stretch targets condition in which budget commitment partially
mediate and organization culture job-oriented moderated by negatively
significant on the increasing manager performance.
Keywords: Budgeting
participation, budget commitment, organizational culture, managerial
performance, stretch targets
Penulis: Titien Damayanti
Kode Jurnal: jpakuntansidd070002
