PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL

Abstract

This research is meant to test the influence of budgetary goal characteristics and responsibilityaccounting to the managerial performance at AJB Bumiputera 1912 Kantor Cabang Juanda Surabaya. This research uses quantitative method. The data analysis of this research has been done by using multiple linear regressions with the independent variable is the budgetary goal characteristics and responsibilityaccounting and the dependent variable is the managerial performance. The research samples have been selected by using total sampling technique or saturated sampling and 55 respondents from the employees who have authorities in the preparation of budgeting at AJB Bumiputera 1912 Kantor Cabang Juanda Surabaya have been selected as samples.Based on the result of the analysis and the hypothesis test, it shows that the variable of budgetary goal characteristics has significant and positive influence to the managerial performance and the responsibilityaccounting has significant and positive influence to the managerial performance. This condition is shown by the significance level of each variable is less than α = 5%. It shows that when the budgetary goal characteristics and responsibilityaccounting is getting better, it can increase the managerial performance and vice versa.
Keywords: Budgetary Goal Characteristics, Responsibility Accounting,ManagerialPerformance