ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL

Abstract

The purpose of this study is to examine the budget planning system, participation in drafting the budget, budget scheduling and budget goal clarity to managerial performance, as well as to search an internal control, and it may modernize the influence of budget planning system, participation in drafting the budgets, budget scheduling and budget goal clarity to managerial performance. This study is recognized as a causal research, and the location of study is Islamic state university Jakarta taking a sample of 69 respondents from the faculty and the rector. The test tool on hypothesis one is with t test used in evaluating the hypothesis partially, and f test is used to search its influence simultaneously, while for searching to hypothesis two is to see the influence of moderating variable is as adopted to analyze the difference absolutely. Refers to the result of analysis is concluded that it partial system of budget planning, budget participation and budget goal clarity significant effect to managerial performance, while the budget schedule accuracy is not having an effect on managerial performance. It is also found that the internal control may not lead modernization any influence of the budget planning system, participation in drafting the budgets, budget scheduling and budget goal clarity to managerial performance.