PSYCHOLOGICAL CAPITAL SEBAGAI VARIABEL MODERASI UNTUK PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL
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Institusion
Universitas Katolik Musi Charitas
Author
Br Hombing, Sri Sunarsih
Subject
H Social Sciences (General)
Datestamp
2022-06-14 03:32:43
Abstract :
ABSTRACT Participation in the budgeting process is a form of actual engagement of an individual, which in turn affects the individual managerial performance of the individual. Managerial performance will be effective if budget objectives can be achieved and subordinates have the opportunity to engage or participate in the budgeting process. This study was conducted to determine the effect of budgetary participation on managerial performance with psychological capital as a moderation variable. The data used in this study is the primary data obtained through the distribution of questionnaires. Sampling technique in this research is by using purposive sampling technique. This sampling technique is to determine the sample of research in accordance with the keriteria manager: 1) the middle manager at the hotel, 2) the manager who participated in budget participation, and 3) the manager who has served a minimum of 1 year. Data analysis method used in this research is multiple linear regression. The results provide empirical evidence of results if data using moderation regression indicates that the variable psychology capital is not proven to moderate the influence of budget participation on managerial performance. This is because the significance of the moderation variable is 0.827 which is greater than 0.05. Keywords: psychology capital, budget participation, managerial performance, questionnaire.
ABSTRACT Participation in the budgeting process is a form of actual engagement of an individual, which in turn affects the individual managerial performance of the individual. Managerial performance will be effective if budget objectives can be achieved and subordinates have the opportunity to engage or participate in the budgeting process. This study was conducted to determine the effect of budgetary participation on managerial performance with psychological capital as a moderation variable. The data used in this study is the primary data obtained through the distribution of questionnaires. Sampling technique in this research is by using purposive sampling technique. This sampling technique is to determine the sample of research in accordance with the keriteria manager: 1) the middle manager at the hotel, 2) the manager who participated in budget participation, and 3) the manager who has served a minimum of 1 year. Data analysis method used in this research is multiple linear regression. The results provide empirical evidence of results if data using moderation regression indicates that the variable psychology capital is not proven to moderate the influence of budget participation on managerial performance. This is because the significance of the moderation variable is 0.827 which is greater than 0.05. Keywords: psychology capital, budget participation, managerial performance, questionnaire.
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EA-2018-121253-Cover.pdf
EA-2018-121253-Abstract.pdf
EA-2018-121253-Complete.pdf
EA-2018-121253-Summary_id.pdf
EA-2018-121253-Tableofcontent.pdf
EA-2018-121253-Chapter1.pdf
EA-2018-121253-Chapter2.pdf
EA-2018-121253-Chapter3.pdf
EA-2018-121253-Chapter4.pdf
EA-2018-121253-Conclusion.pdf
EA-2018-121253-Referece.pdf
EA-2018-121253-Attachment.pdf
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