?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KETIDAKPASTIAN+LINGKUNGAN+DAN+PENGANGGARAN%0D%0APARTISIPATIF+TERHADAP+KINERJA+KARYAWAN+DENGAN+KARAKTERISTIK%0D%0ASISTEM+AKUNTANSI+MANAJEMEN+SEBAGAI+VARIABEL+MODERATING%0D%0A(STUDI+KASUS+PADA+OPD+KOTA+BANDAR+LAMPUNG)&rft.creator=DEWI+YULYANA+HENDRYANI+%2C+1411031031&rft.subject=HB+Economic+Theory&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+pengaruh+ketidakpastian+lingkungan%2C%0D%0Apenganggaran+partisipatif+dan+karakteristik+sistem+akuntansi+manajemen+terhadap+kinerja%0D%0Akaryawan+pada+OPD+Kota+Bandar+Lampung.+Sampel+penelitian+ini+terdiri+dari+hasil%0D%0Akuesioner+yang+diberikan+kepada+110+karyawan+yang+tersebar+di+14+OPD+Kota+Bandar%0D%0ALampung.+Penelitian+ini+menggunakan+teknik+analisis+Partial+Least+Square+(PLS).+Hasil%0D%0Apenelitian+ini+menunjukkan+bahwa+ketidakpastian+lingkungan+berpengaruh+postif%0D%0Aterhadap+kinerja+karyawan%2C+penganggaran+partisipatif+berpengaruh+positif+terhadap%0D%0Akinerja+karyawan%2C+karakteristik+sistem+akuntansi+manajemen+berpengaruh+positif%0D%0Aterhadap+kinerja+karyawan%2C+ketidakpastian+lingkungan+berpengaruh+postif+terhadap%0D%0Akinerja+karyawan+yang+dimoderasi+oleh+karakteristik+sistem+akuntansi+manajemen+dan%0D%0Apenganggaran+partisipatif+berpengaruh+negatif+terhadap+kinerja+karyawan+dan%0D%0Akarakteristik+sistem+akuntansi+manajemen+memperlemah+pengaruh+penganggaran%0D%0Apartisipatif+terhadap+kinerja+karyawan.%0D%0AKata+Kunci+%3A+Ketidakpastian+Lingkungan%2C+Penganggaran+Partisipatif%2C+Karakteristik%0D%0ASistem+Akuntansi+Manajemen%2C+dan+Kinerja+Karyawan.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+research+aims+to+analyze+the+influence+of+environmental+uncertainty%2C+budgetary%0D%0Aparticipation+and+characteristics+of+management+accounting+system+to+employee+performance%0D%0Aon+OPD+Kota+Bandar+Lampung.+The+sample+of+this+research+consists+of+questionnaires%0D%0Aresults+given+to+110+employees+on+14+OPD+Kota+Bandar+Lampung.+This+research+uses+Partial%0D%0ALeast+Square+(PLS)+as+analysis+technique.+The+results+of+this+research+indicate+that+the%0D%0Aenvironmental+uncertainty+positively+affect+to+employee+performance%2C+budgetary+participation%0D%0Apositively+effect+to+employee+performance%2C+the+characteristics+of+management+accounting%0D%0Asystem+positively+affect+to+employee+performance%2C+environmental+uncertainty+have+a+positive%0D%0Aeffect+to+employee+performance+moderated+by+the+characteristics+of+accounting+management%0D%0Asystem+and+budgetary+participation+have+a+negative+effect+to+employee+performance+and+the%0D%0Acharacteristics+of+the+management+accounting+system+weaken+the+effect+of+budgetary%0D%0Aparticipation+to+employee+performance.%0D%0AKeywords%3A+Environmental+Uncertainty%2C+Budgetary+Participation%2C+Characteristics+of%0D%0AManagement+Accounting+System%2C+and+Employee+Performance.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-09-27&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33703%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33703%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33703%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++DEWI+YULYANA+HENDRYANI+%2C+1411031031++(2018)+PENGARUH+KETIDAKPASTIAN+LINGKUNGAN+DAN+PENGANGGARAN+PARTISIPATIF+TERHADAP+KINERJA+KARYAWAN+DENGAN+KARAKTERISTIK+SISTEM+AKUNTANSI+MANAJEMEN+SEBAGAI+VARIABEL+MODERATING+(STUDI+KASUS+PADA+OPD+KOTA+BANDAR+LAMPUNG).++FAKULTAS+EKONOMI+DAN+BISNIS%2C++UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F33703%2F