PENGARUH PENGANGGARAN PARTISIPATIF DAN SISTEM AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL (Studi pada Institut Teknologi Sepuluh Nopember Surabaya)

Abstract

Participative budgeting and accountability accounting system are essential things which need to be implemented
within organization or company, in order to have good effect on managerial performance. Therefor, this research
aimed to find out the effect of participative budgeting and accountability accounting system on managerial
performance of Institut Teknologi Sepuluh Nopember Surabaya. The research was quantitative with
questionnaires as the instrument. While, the questionnaires were distributed to some employees who involved in
budgeting, i.e. the head of departement, secretary of departement, head of study program and secretary of study
program, head of administrative and other structural positions. The data analysis technique used multiple linear
regression analysis. The research result concluded accountability accounting system had significant effect on
managerial performance of Institut Teknologi Sepuluh Nopember Surabaya. On the other hand, participative
budgeting had insignificant effect on managerial performance of Institut Teknologi Sepuluh Nopember Surabaya.
Keywords: managerial performance, participative budgeting, accountability accounting system