PENGARUH PELIMPAHAN WEWENANG DALAM HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA

Sumaryanto, Mr (2013) PENGARUH PELIMPAHAN WEWENANG DALAM HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA. Pengaruh Pelimpahan Wewenang dalam Hubungan Partisipasi Penyusunan Anggaran dengan Kinerja, 3 (2). pp. 147-156. ISSN 1411-6022

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Abstract

Prior research found inconsitency result about relationship between participation budgeting with performance. This research is deigned to find out the effect of decentralization on relation participation budgeting to performance in organization student of Economic Faculty Ahmad Dahlan University.
Data were collected by performing laboratory experiment with 2x2 factorial designs. The subjects in this research were 80 Accounting Department students of Ahmad Dahlan University, but four students incomplete to answer my questionnaire. Hypothesis was tested using 2x2 Anova.
This research found that performance of student have participation budgeting higher than students haven’t participation budgeting on decentralization systems (p-value = 0.018), decentralization influenced relationship between participation budgeting with performance (p-value = 0.026).

Key words: Participation budgeting, performance, decentralization.

Item Type:	Artikel Umum
Subjects:	H Social Sciences > HB Economic Theory
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > Faculty of Economics (FE) Doc
Depositing User:	sumaryanto
Date Deposited:	11 Dec 2014 03:01
Last Modified:	11 Dec 2014 03:01
URI:	http://eprints.uad.ac.id/id/eprint/2270

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