PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA MANAJERIAL
ABSTRACT: This study examines
the influence of organizational culture and leadership style as moderating
variables on the relationship between budgetary participation and managerial
performance. This study used employee oriented vs. job oriented dimension for
organizational culture, and consideration and initiating structure dimensions
for leadership style.
Questionnaire survey were used and data were analyzed using moderated regression
model. The results of this study showed that budgetary participation has a positive
effect on managerial performance. The results also showed that organizational
culture moderates the relationship between budgetary participation and
managerial performance. More specifically, job oriented organizational culture has
a negave influence to the relationship between budgetary participation and managerial
performance. As for the leadership style, the results showed that leadership
style do not moderate the relationship between budgetary participation and
managerial performance.
Penulis: Hafsah, Ramdhansyah
Kode Jurnal: jpakuntansidd090133
