THE EFFECT OF PARTICIPATIVE BUGEDNNG AND PROCEDUML FAIRNEA{N ON BWGEI GOAL COMMITMENTAND MANAGEN"S PERFORMANCE (Sumqr at The Regional Pawn Offrce-Bandung, Semarang dan Surabqta)

Pamungkas, Noto (2010) THE EFFECT OF PARTICIPATIVE BUGEDNNG AND PROCEDUML FAIRNEA{N ON BWGEI GOAL COMMITMENTAND MANAGEN"S PERFORMANCE (Sumqr at The Regional Pawn Offrce-Bandung, Semarang dan Surabqta). Masters thesis, Ekonomi Akuntansi.

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    Abstract

    ABSTRACT The aim of this research are: (1) to desuibe the application of participative budgeting procedural fairness, budget goal commitment and m&tager's pedormarce; Q) to estimate tlrc infltrence of participative bwtsetW and proce&ral foirness simultarreously and putly on budget goal coumitment; (3) to estimate the inflwrce of pwticipaive budgeting procedwal fairness ond budget goal commitment simultmeously on mawrger's pe{ormanee. TIrc metlwd used of this resewch is survey metlnd Survei is done at The \egtowrl Pawn ffice Bandtmg, semarang ard surabayq, the pawn manager's bronch ofrce as the Tlrc data wed were prinwy data collected by questioners. The anolysis metlwd used in this reseuch wart descrtptiveverifieative. .In'desqibiry- each:o{ the researeh variable.s, fuscriptiye aralys* which used were frequeniy- dbtAunAn' score iwlysts. and-nedtan dtsttbiton: Tln cusal model was oulyz,ed using Stnrctwal Eqaation Modeling (SEM) to analyed pattem of causal reldionships between vriables in order to futont the effeet of direct, indirect or totalfrom severalvartables causes . TTte result of this reserch sluw that: (I) the application of participative hudgeting and procedurol fairness is high; (2) there we positive-influence of pticipative budgetiry and proce&ral fairness slmultaneously and partly on budgu goal commitment. This mesns tlw itweasing of hudget goal commitme* can be explaircd by pwticiptive budgeting md proce&tral.ffirness; (3) there ue positive influerce of prticipative hudgeting, procedwal fairness md atso budget gwl cammitmert simultmeously end ptly on firorurgtr's ptformance. This meoa the irrcreacing of marwger's pedomtance can be explaircd hy wrticipative budgeting and procedurol fairwss and also budget goal commitment. Keywords: Participative budgeting; Procedwal fairwss; Budget goal connitmcnt and hlanagers perfornance.

    Item Type: Thesis (Masters)
    Subjects: 300 Ilmu Sosial
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Muji Isambina
    Date Deposited: 13 Jun 2011 09:00
    Last Modified: 13 Jun 2011 09:00
    URI: http://repository.upnyk.ac.id/id/eprint/508

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