PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL

AJAR

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Field Value
 
Title PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL
 
Creator Kawandy, Lenny
Pasoloran, Oktavianus
Ng, Suwandi
 
Description This study aims to investigate the role of Psychological Capital and budget adequacy in mediating the effect of budget participation on managerial performance. The sample used in this study is a Real Estate company registered in REI Makassar, South Sulawesi. Sample selection in this study using purposive sampling method based on certain criteria. The results of the study using path analysis shows that budget participation has a positive effect on psychological capital and budget adequacy, Sobel testing indicates that psychological capital can mediate the effect of budgetary participation on managerial performance, but budget adequacy does not mediate the relationship between budgetary and managerial participation.
 
Publisher Fakultas Ekonomi dan Bisnis
 
Date 2019-05-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/57
10.35129/ajar.v2i01.57
 
Source AJAR; Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR); 1-27
2656-0410
2654-590X
 
Language eng
 
Relation http://ojs.feb.uajm.ac.id/index.php/AJAR/article/view/57/30
 
Rights Copyright (c) 2019 AJAR
 

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