Abstract

This study is a study that examines the effect of budget participation on managerial performance with work motivation as a moderating variable in public sector organizations in the Regional Work Units (SKPD) of Pesisir Selatan Regency at 2020. This study used a questionnaire survey method that was distributed to SKPD officials. The sampling technique was purposive sampling method. The data analysis technique uses the Moderated Regression Analysis (MRA) method. The results showed that: 1). Budget participation has a negative effect on managerial performance, 2). Pursuing motivation strengthens the effect of budget participation on managerial performance

Highlights

  • This study is a study that examines the effect of budget participation on managerial performance with work motivation as a moderating variable in public sector organizations in the Regional Work Units (SKPD) of Pesisir Selatan Regency at 2020

  • The results showed that: 1)

  • Yusfaningrum, Kusnasriyati dan Ghozali, I, (2005), Analisis Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Melalui Komitmen Tujuan Anggaran dan Job Relevant Information Sebagai Variabel Intervening, Kumpulan Materi SNA, Solo, 15-2, .656-666

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Summary

Jurnal Eksplorasi Akuntansi

Vol 2, No 4, Seri C, November 2020, Hal 3577-3590 http://jea.ppj.unp.ac.id/index.php/jea/issue/view/31. Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Motivasi Kerja Sebagai Variabel Pemoderasi (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Pesisir Selatan).

REVIU LITERATUR DAN HIPOTESIS Teori Keagenan
Kinerja Manajerial
HASIL DAN PEMBAHASAN Gambaran Umum dan Objek Penelitian
Respon Rate
Instrumen Variabel
Test Statistic
Collinearity Statistics
Tolerance VIF
Model R R Square Square the Estimate
Df Mean Square
PEMBAHASAN Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial
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