Image of Pengaruh profil kebutuhan psikologis manajer dan partisipasi anggaran terhadap komitmen pencapaian target anggaran ( studi kasus: Perbankan Indonesia

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Pengaruh profil kebutuhan psikologis manajer dan partisipasi anggaran terhadap komitmen pencapaian target anggaran ( studi kasus: Perbankan Indonesia

This research is aimed to examine the effect of Budget Participation and Psychological Needs of Manager on Budget Goal Commitmnet. Manager?s pyschological needs include: (i) need for achievement (Nach); (ii) need for affiliation (Naff); and (iii) need for power (Npow). General hypotheses to be tested stated that Budget Participation and Psychological Needs of Manager are positively influence Budget Goal Commitment. The primary data used in this study is the persceptions of middle managementcollected through questionnaires. Sample respondents consists of 100 middle- level managers in the banking industry in Indonesia. Data analysis method used is the frequency distribution, test reliability, validity (factor analysis), and regression analysis. The SPSS Statistics 17 is used as a tool for the empirical test. The results indicate that Budget Participation and the Need for Achievement are positively associated with Budget Goal Commitment. On the other hand, the psychological needs of the manager to affiliate and to have power did not affect the commitment of the managers in the company's budget target.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8136PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Budgeting
Managers
Banking industry
Commitment
Budget participation
Psychological needs
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv ; 116 p. ; 30 cm.
Info Detail Spesifik -
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