PENGARUH BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA MANAJERIAL

Hafsah, Ramdhansyah

Abstract


This study examines the influence of organizational culture and leadership
style as moderating variables on the relationship between budgetary participation
and managerial performance. This study used employee oriented vs. job oriented
dimension for organizational culture, and consideration and initiating structure
dimensions for leadership style.
Questionnaire survey were used and data were analyzed using moderated
regression model. The results of this study showed that budgetary participation has a
positive effect on managerial performance. The results also showed that
organizational culture moderates the relationship between budgetary participation
and managerial performance. More specifically, job oriented organizational culture
has a negave influence to the relationship between budgetary participation and
managerial performance. As for the leadership style, the results showed that
leadership style do not moderate the relationship between budgetary participation
and managerial performance.


Keywords


Ekonomi, Jurnal. Online, Akuntansi, Berita, Budgetary participation, Managerial performance, Organizational culture, Leadership style.

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DOI: https://doi.org/10.30596/jrab.v9i2.460