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PENGARUH SASARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI
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Institusion
Universitas Katolik Musi Charitas
Author
Silvia, Mega
Subject
H Social Sciences (General) 
Datestamp
2022-03-30 05:15:05 
Abstract :
This study aims to determine whether the objectives and evaluation of budgets have an influence on managerial performance as well as whether environmental uncertainties can affect the relationship between the objectives and the evaluation of the budget and managerial performance in a trading company in Palembang. Samples are middle managers who work at a trading company located in the city of Palembang by using purposive sampling technique. Samples were obtained as many as 37 managers of 37 companies trading. Questionnaire data were tested using multiple linear regression model. The results showed that there was no effect of environmental uncertainty on the relationship between budget targets and managerial performance and there are significant environmental uncertainty on the relationship between the budget and the evaluation of managerial performance. Key words: Target Budget, Evaluation Budget, environmental uncertainties, and Managerial Performance 
Institution Info

Universitas Katolik Musi Charitas