PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI (Studi Empiris Seluruh Manajer Rumah Sakit Umum Pemerintah di Provinsi Riau)
Abstract
The purpose of this research was to identify and analyze about (1) The effect of budgetary participation on managerial performance, (2) The effect of budgetary participation on managerial performance with job relevant information as moderating variable, and (3) The effect of budgetary participation on managerial performance with leadership style as moderating variable. Study was conducted at government general hospital in Riau Province, which amount to 13 general hospital. The data used in this research was primary data with questionnaire as an instrument. The method that used to the sample selection was simple random sampling. The number of samples in this research were 120 respondents. Hypothesis test used in this research was statistical t-test. Data analysis techniques used in this research was multiple linear regression analysis using Statistical Product and Service Solution (SPSS) version 17.0 for Windows as data processing software program. Results of hypothesis test using statistical ttest showed the significant value of budgetary participation variable 0.000 < 0.05, which means that H1 accepted, the job relevant information variable 0.008 < 0.05, which means that H2 accepted, and leadership style variables 0.040 < 0.05, which means the H3 accepted. The results showed budgetary participation, job relevant information, and leadership style has effect on managerial performance.
Keywords : budgetary participation, managerial performance, job relevant information, and leadership style.
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