PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PADA PT. BINA AVIA PERSADA
Abstract: mInfluence of budget
participation has attracted the attention of researchers in recent years. Some
research on the relationship of budget participation on managerial performance
indicates inconsistent results. This study aims to prove the existence and how
the influence of budget participation on managerial performance.The object in
this research is PT. Avia Bina Persada in the company is engaged in the scope
of the airlines that provide short pelatian for prospective flight attendants
and staff of the airlines.
For the data used in this study was obtained from the perception of
employees and corporate leaders involved in the preparation of the budget,
including middle managers and ordinary employees lower managers. Data obtained
through questionnaires to 20 employees and 10 managers with a total
questionnaires were distributed to 30 sheets. The analysis model is a simple
linear regression.The result is that the PT. Avia Bina Persada, a positive
effect of budget participation on managerial performance. That is, the higher the
participation, the budget will be higher the managerial performance.
Penulis: Devis Lucky Pakasi
Kode Jurnal: jpakuntansidd150670
