PENGARUH LEADERSHIP STYLE DAN KULTUR PATERNALISTIK TERHADAP EFEKTIVITAS ANGGARAN PARTISIPATIF DALAM PENINGKATAN KINERJA

Abstract: This paper investigated the effect of leadership style and paternalistic culture on the relationshipbetween budget participation and performance. The inconsistency situations between results ofthe prior researchs, about the effect of budget participation on managerial performance becomea motivation of this study. Data used in this study obtained from purposive sampling. From 112questionnaires wich distributed, 82 questionnaires were back. The data examined by pearsoncorrelation and cronbach-alpha coefficient. The hypothesis was tested using multiple-regressionapproach. The result of this study show that budget participation associated with higher perceivedperformance. While, interaction leadership style and paternalistic culture were not affect therelationship between participation and performance.
Keywords: budget participation, leadership style, paternalistic culture, and performance
Penulis: Shiddiq Nur Rahardjo
Kode Jurnal: jpakuntansidd090137

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