Faktor-faktor Yang Mempengaruhi Kinerja Manajerial (Studi Kasus Pada PT. Radar Lampung Group)

Muhammad Luthfi, Eka Sariningsih, Yaseer Arafat

Sari


This study aims to analyze the factors that influence managerial performance. These factors include
the budget planning system, budgeting participation, budgeting schedule, clarity of budget targets,
internal control and compensation at PT. Radar Lampung Group.
Data was collected by Purposive Sampling, with a sample of 42 respondents involved in budgeting
and procurement of goods. The results of data analysis were tested using SmartPLS 3.0 Partial Least
Square (PLS).The test results show the system of budget planning, budgeting schedule, clarity of
budget targets, internal control has an influence on managerial performance. While budgetary
participation and compensation do not affect managerial performance. The results of the test
coefficient of determination (R2) are around 0.542.
Keywords: Budget planning system, budgeting participation, budgeting schedule, clarity of budget
goals, internal control, compensation and managerial performance.


Kata Kunci


Budget planning system, budgeting participation, budgeting schedule, clarity of budget goals, internal control, compensation and managerial performance.

Teks Lengkap:

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Referensi


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DOI: https://doi.org/10.33024/jur.jeram.v9i1.4314

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