PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI TRUST DAN SELF-EFFICACY SEBAGAI VARIABEL INTERVENING

Ria Yuliana, 0911031020 (2014) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI TRUST DAN SELF-EFFICACY SEBAGAI VARIABEL INTERVENING. Fakultas Ekonomi, Universitas Lampung.

[img]
Preview
FIle PDF
ABSTRAK.pdf

Download (82Kb) | Preview
[img]
Preview
FIle PDF
ABSTRACT.pdf

Download (119Kb) | Preview
[img]
Preview
FIle PDF
COVER DALAM.pdf

Download (440Kb) | Preview
[img]
Preview
FIle PDF
LEMBAR PERSETUJUAN.pdf

Download (1018Kb) | Preview
[img]
Preview
FIle PDF
LEMBAR PENGESAHAN.pdf

Download (915Kb) | Preview
[img]
Preview
FIle PDF
LEMBAR PERNYATAAN.pdf

Download (416Kb) | Preview
[img]
Preview
FIle PDF
RIWAYAT HIDUP.pdf

Download (24Kb) | Preview
[img]
Preview
FIle PDF
PERSEMBAHAN.pdf

Download (58Kb) | Preview
[img]
Preview
FIle PDF
MOTO.pdf

Download (4Kb) | Preview
[img]
Preview
FIle PDF
SANWACANA.pdf

Download (301Kb) | Preview
[img]
Preview
FIle PDF
DAFTAR ISI.pdf

Download (87Kb) | Preview
[img]
Preview
FIle PDF
DAFTAR TABEL.pdf

Download (100Kb) | Preview
[img]
Preview
FIle PDF
DAFTAR LAMPIRAN.pdf

Download (36Kb) | Preview
[img]
Preview
FIle PDF
DAFTAR GAMBAR.pdf

Download (64Kb) | Preview
[img]
Preview
FIle PDF
BAB I.pdf

Download (179Kb) | Preview
[img]
Preview
FIle PDF
BAB II.pdf

Download (227Kb) | Preview
[img]
Preview
FIle PDF
BAB III.pdf

Download (213Kb) | Preview
[img] FIle PDF
BAB IV.pdf
Restricted to Hanya pengguna terdaftar

Download (330Kb)
[img]
Preview
FIle PDF
BAB V.pdf

Download (91Kb) | Preview
[img]
Preview
FIle PDF
DAFTAR PUSTAKA.pdf

Download (148Kb) | Preview

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh dari partisipasi anggaran dalam meningkatkan kinerja manajerial yang dimediasi oleh trust dan self-efficacy. Guna mencapai tujuan dari penelitian ini, survei dilakukan dengan menyebarkan kuesioner. Sampel yang digunakan dalam penelitian ini adalah dua puluh dinas atau badan pemerintah Kota Bandar Lampung, Lampung yang mewakili pusat belanja, pusat pendapatan, pusat pelayanan publik dan pusat administrasi. Berdasarkan 114 responden, data di analisis menggunakan SmartPLS. Hasil dari penelitian ini mengindikasikan bahwa trust dan self-efficacy secara keseluruhan memediasi pengaruh antara partisipasi anggaran dan kinerja manajerial. Hal ini secara tidak langsung menyatakan bahwa partisipasi anggaran di dalam sektor publik dapat menumbuhkan interpersonal trust dan meningkatkan self-efficacy yang berdampak pada kinerja manajerial. Penelitian ini diharapkan dapat memberikan sumbangan dalam rangka memperkaya literatur akuntansi manajemen dalam sektor publik. Kata Kunci: Partisipasi Anggaran, Interpersonal Trust, Self-Efficacy, Kinerja Manajerial, Sektor Publik. The purpose of the study is to test the extent to which budgetary participation can enhance managerial performance mediated by trust and self-efficacy. In regard to generate the aim of the study, we conduct a survey study by disseminate the quetioners. The samples we used are twenty goverment service in the City of Bandar Lampung – Lampung that represented of budgetary center, income center, public service center and administration center. According to 114 respondents, data were analysed using SmartPLS. The result indicates that trust and self-efficacy fully mediated the influence between budgetary participation and managerial performance. This implies that budgetary participation in public sector could create interpersonal trust and increase self-efficacy that impact on managerial performance. This study contributes on the enrichment of management accounting literature in public sector. Key words: Budgeting Participation, Interpersonal Trust, Self-Efficacy, Managerial Performance, Public Sector

Jenis Karya Akhir: Skripsi
Subyek:
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi
Pengguna Deposit: 707946 . Digilib
Date Deposited: 19 Aug 2014 01:39
Terakhir diubah: 19 Aug 2014 01:39
URI: http://digilib.unila.ac.id/id/eprint/2664

Actions (login required)

Lihat Karya Akhir Lihat Karya Akhir