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SE, Amilin
LPPM Universitas Ibn Khaldun Bogor

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Partisipasi Anggaran dan Implementasi Sistem Informasi Akuntansi Terhadap Kinerja Manajerial Yudista, Ofan Maulana; SE, Amilin; SE, Surtikanti
Jurnal Manajemen Vol 7, No 2 (2016): Jurnal Manajemen
Publisher : LPPM Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1190.756 KB) | DOI: 10.32832/jm-uika.v7i2.1109

Abstract

 This research analyzes some factors that influence managerial performance. This research focus on  participation of estimates on their had and implementation of accounting information system. Sample in this research using purpostive sampling that appropriate with the  criteria till using the sample as many as 86 samples. The result of the research shows that budget  participation has a significance possitive effect (direct) to magerial performance directly. Accounting Information System has a significance possitive effect to managerial performance directly. Budget participation has a significance possitive effect to managerial performance trough accounting information system indirectly. Accounting information system has a significance possitive effect to managerial performance trough budget participation as an intervening variable indirectly