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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 PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL PADA ASOSIASI PEDAGANG PASAR TRADISIONAL DENGAN MODAL SOSIAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS: KEBERHASILAN PENGEMBANGAN KELEMBAGAAN ASOSIASI PEDAGANG PASAR SELURUH INDONESIA (APPSI) DI PASAR RAKYAT IMOGIRI)

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      ABSTRAK (41.83Kb)
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      NASKAH PUBLIKASI (346.6Kb)
      NASKAH PUBLIKASI (346.6Kb)
      Date
      2020
      Author
      AMRIN, ALMIRA NUR’AZMI
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      Abstract
      This study aims to determine the influence of participation in budgeting and intern control through social capital as moderating variable towards managerial performance of Asosiasi Pedagang Pasar Seluruh Indonesia (APPSI) which located in four traditional market type A in Bantul Regency namely APPSI Pasar Bantul, APPSI Pasar Imogiri, APPSI Pasar Piyungan, dan APPSI Pasar Niten. The result of this study is expected to contribute to informal organizations in the event of maximizing the activities of participation in budgeting and intern control to be able in creating a better managerial performance by applying social capital that has a positive role in the process of institutional development. The data used in this study is a primary data collected from 100 respondents who are the administrator of the APPSI in each market who have a direct role and important responsibility to the organization. Data collection in this study using questionnaire and purposive sampling was chosen as the sampling method. This study uses multiple linear regression and interaction testing or Moderated Regression Analysis (MRA) as the analysis model which processed using the SPSS v 15.0 software application. The result of this study indicates that participation in budgeting positively influenced organization performance. Meanwhile, intern control does not have influenced to organization performance. In addition, social capital as the moderating variable significantly strengthens the positive effect of participation in budgeting towards managerial performance. Meanwhile, social capital as a moderating variable does not succeeded in strengthening the positive influence of intern control towards managerial performance.
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      http://repository.umy.ac.id/handle/123456789/35550
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      • Department of Accounting

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