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 DAN BISNIS, UNIVERSITAS LAMPUNG.

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ABSTRAK.pdf

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COVER DALAM.pdf

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LEMBAR PERSETUJUAN.pdf

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LEMBAR PENGESAHAN.pdf

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LEMBAR PERNYATAAN.pdf

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RIWAYAT HIDUP.pdf

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MOTO.pdf

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PERSEMBAHAN.pdf

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SANWACANA.pdf

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DAFTAR ISI.pdf

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DAFTAR TABEL.pdf

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DAFTAR GAMBAR.pdf

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DAFTAR LAMPIRAN.pdf

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Abstrak

B.INGGRIS 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 B.INDONESIA 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.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HB Economic Theory
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: Farid Hambali Prihantoro, A.Md.
Date Deposited: 07 Nov 2014 07:49
Last Modified: 07 Nov 2014 07:49
URI: http://digilib.unila.ac.id/id/eprint/5217

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