IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v11y2007i1p81-101.html
   My bibliography  Save this article

Pengaruh Komitmen Anggaran Dan Kultur Organisasional Terhadap Hubungan Partisipasi Penganggaran Dan Kinerja Manajerial Pada Kondisi Stretch Targets

Author

Listed:
  • Titien Damayanti

    (Manajemen Akuntansi Perhotelan Sekolah Tinggi Pariwisata Bali)

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.

Suggested Citation

  • Titien Damayanti, 2007. "Pengaruh Komitmen Anggaran Dan Kultur Organisasional Terhadap Hubungan Partisipasi Penganggaran Dan Kinerja Manajerial Pada Kondisi Stretch Targets," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 11(1), pages 81-101, Juni.
    • Handle: RePEc:uii:jaaife:v:11:y:2007:i:1:p:81-101
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/download/391/306
    Download Restriction: no
    File URL: https://journal.uii.ac.id/JAAI/article/view/391/306
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:11:y:2007:i:1:p:81-101. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.