Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2007

Pengaruh locus of control, ketidakpastian lingkungan dan penggarangan partisipatif melalui karakteristik informasi sistem akuntansi manajemen broad scope dan aggregation terhadap kinerja namajerial di PT. Kertas Leces (persero) Probolinngo Jawa Timur

Jurnal Keuangan dan Perbankan, Tahun XI, Nomor 2, Mei 2007
Journal from JIPTUNMERPP / 2008-10-26 21:55:21
Oleh : R. Abdul Haris , Faculty of Information Technology Merdeka University Malang (jurkeubank@telkom.net)
Dibuat : 2007-04-01, dengan 0 file

Keyword : Locus of control, environment uncertainty, budgeting participation, accounting system of management and managerial performance

This research studied the problems whether there were influence of locus of control, environmental uncertainty, budgeting participation, characteristic of accounting information of broad scope management and aggregation toward managerial performance of PT. Paper Leces ( Persero). Sampling technique used in this research was the primary data in the form of questionnaire. The data was then processed by using Path Analysis which would be able to be known the existence of direct influence variable of locus of control, environmental uncertainty, budgeting participation, characteristic of accounting system information of broad of scope management. Environmental uncertainty also had a direct effect to accounting system characteristic of management aggregation. Based on the result, it could be concluded that coefficient alpha 5% covered the locus of control (environmental H1) and uncertainty (H4) toward managerial performance, locus of control (environmental H2) and uncertainty (H3) towards characteristic of accounting system information of broad scope management. It was also found that there were indirect influence variable of locus of control toward managerial performance of characteristic of accounting system information of management aggregation (H5), budgeting participation toward managerial performance (H6) and characteristic of accounting system of broad scope management (H7) and also aggregation (H8) toward managerial performance

Deskripsi Alternatif :

This research studied the problems whether there were influence of locus of control, environmental uncertainty, budgeting participation, characteristic of accounting information of broad scope management and aggregation toward managerial performance of PT. Paper Leces ( Persero). Sampling technique used in this research was the primary data in the form of questionnaire. The data was then processed by using Path Analysis which would be able to be known the existence of direct influence variable of locus of control, environmental uncertainty, budgeting participation, characteristic of accounting system information of broad of scope management. Environmental uncertainty also had a direct effect to accounting system characteristic of management aggregation. Based on the result, it could be concluded that coefficient alpha 5% covered the locus of control (environmental H1) and uncertainty (H4) toward managerial performance, locus of control (environmental H2) and uncertainty (H3) towards characteristic of accounting system information of broad scope management. It was also found that there were indirect influence variable of locus of control toward managerial performance of characteristic of accounting system information of management aggregation (H5), budgeting participation toward managerial performance (H6) and characteristic of accounting system of broad scope management (H7) and also aggregation (H8) toward managerial performance

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiFaculty of Information Technology Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.