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STRUKTUR ORGANISASI DALAM HUBUNGANNYA ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA MANAGERIAL

Wahyuningsih, Endang Sri (2012) STRUKTUR ORGANISASI DALAM HUBUNGANNYA ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA MANAGERIAL. SEMINAR NASIONAL DAN CALL FOR PAPERS . ISSN 978-979-3649-65-8

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Abstract

Participation in the preparation budget is expected to improve managerial performance. It is based on the premise that when a goal or standard that is designed in a participatory manner approved, then the employees will internalize the goals or standards established and employees also have a sense of personal is responsibility to achieve it because they participate and engage in preparation of the budget. Effectiveness of the participation not only requires the involvement of managers at lower levels, but there needs to be delegated to them, so they have greater authority to influence the preparation of the budget targets that guide their performance appraisal. Managers are more motivated to improve managerial performance with the budget, where they are involved in the drafting process and accept the delegation of authority is relatively larger in relation to decision related to the budget. Participation and delegation of authority to managers in a decentralized structure possibility lead to a more comfortable feeling in carrying out activities related to budget so that they can improve managerial performance in comparison with the manager on a centralized structure.

Item Type: Article
Uncontrolled Keywords: participation budgeting, organizational structure and managerial performance.
Subjects: H Social Sciences > HG Finance
Faculty / Institution: ?? Proceedings ??
Depositing User: User Proceeding
Date Deposited: 03 Jul 2012 04:35
Last Modified: 10 Jul 2012 13:28
URI: http://eprints.unisbank.ac.id/id/eprint/174

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