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      • 03. DISSERTATIONS AND THESIS
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      • Department of Accounting
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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN SISTEM REMUNERASI TERHADAP KINERJA MANAJERIAL PEMERINTAH MELALUI MOTIVASI SEBAGAI VARIABEL INTERVENING

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      COVER (31.04Kb)
      HALAMAN JUDUL (238.3Kb)
      HALAMAN PENGESAHAN (545.7Kb)
      INTISARI (11.09Kb)
      BAB I (206.4Kb)
      BAB II (270.9Kb)
      BAB III (298.0Kb)
      BAB IV (983.4Kb)
      BAB V (61.09Kb)
      DAFTAR PUSTAKA (147.6Kb)
      LAMPIRAN (1.195Mb)
      Date
      2018-03-05
      Author
      QADARI, AL
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      Abstract
      Managerial performance in public sector organizations is not considered optimal. The condition, worsened when the performance is in the stage of preparation of the budget, as a reference of the government in running its annual activities. In this case, each study aims to examine the relationship between participation budget planning and remuneration system against the managerial performance through motivation in the public sector organizations, respectively. The data was retrieved by distributing a total of 185 questioners to the managerial level authority at the regional work units of Yogyakarta based on TPAD (Regional Budgeting Team) consisting of (Regional Secretariat, Inspectorate, Revenue Service of Finance and Asset Management, Regional Personnel Agency, Regional Planning and Development Board), 147 questionnaire (79.4%) were successfully gathered, then were analyzed by consecutively performs data quality analysis, classical assumption test, descriptive analysis and path analysis, in order to examine the effect between the variables. The results showed that there are direct and indirect effects thought budget planning participation in the managerial performances. The indirect effect was found larger than direct, which indicate that motivation could be as an intervening variable between the budget planning participation and the managerial performances. This result suggested that the participation process on the budget planning at each managerial level authority should be increased, consequently, the managerial performances will be increased as the remuneration system are optimized, which therefore will gain their motivation and competent.
      URI
      http://repository.umy.ac.id/handle/123456789/18763
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      • Department of Accounting

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