ANALISIS PENGARUH KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANAJERIAL

Abstract

This research aim to test and analysis influence of characteristics budgeting as a independent variable to manajerial performance. Method wich is used in this research method of survey. This research use obtained primary data directly through kuesioner. This research ther are 6 (six) item, that is managerial performance as dependent variabel, budget participation, difficulty of budget, involvement top management, principle of justice, organization chart as independent variable. Measurement instrument used for the variable od dependent consist of 8 (eight) item and adopt from Mahoney (1963) variable for the budget participation consist of 6 (six) item and adopt fromMilani (1975), difficulty of budget consist of 3 (three) item and adopt fromKennis (1979), involvement top management consist of 5 (five) item and adopt from Ruwanti (1999), principle of justice consist of 6 (six) item and adopt fromYatimah (2003), organization chart consist of 3(three) item and adopt from Vancil (1980). This research also use classic assumption test that is test of normalitas model, test multikolinieritas, and test of heterokedastisitas. Analyzer the used is analysis ofregressi doubled linier. The result of examination of hypothesis at this research show all of independent variable have an effect to managerial performance.