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首页> 外文期刊>Research Journal of Finance and Accounting >The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial Performance
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The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial Performance

机译：参与性预算编制，预算目标明确性和内部控制实施对管理绩效的影响

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This study aim to estimate empirically the influence of participative budgeting, budget goal clarity, and internal control implementation simultaneously or partialy on managerial performance apparatus on local government in North Sulawesi Province Area-Republic Indonesia. The method uses in this research is survey method. The samples selection uses proportionate stratified random sampling method . This study will use t test by ? = 0.05 to test each of the proposed hypothesis.The research conducted on 78 working unit area device in 15 districts of North Sulawesi Province-Republic of Indonesia. Data used in this research were primary data collected by questioners. Analysis method uses in this research was descriptive analisys and hypothesis testing method used path analysis. The result show that there are the influence of participative budgeting, budget goal clarity and implementation of internal control simultaneously on managerial performance. Partially the participative budgeting, budget goal clarity and implementation of internal control each has a positive influence on managerial performance. K eywords : participative budgeting, budget goal clarity, internal control, managerial performance
机译：本研究旨在通过经验估算参与预算的预算，预算目标明确性和内部控制同时或部分实施对北苏拉威西省地区－印度尼西亚共和国地方政府管理绩效的影响。本研究中使用的方法是测量方法。样本选择采用比例分层随机抽样法。这项研究将使用t检验吗？ = 0.05以检验每个提出的假设。在北苏拉威西省-印度尼西亚共和国15个地区的78个工作单位面积设备上进行了研究。本研究中使用的数据是提问者收集的主要数据。本研究中使用的分析方法是描述性analisys，而假设检验方法则使用路径分析。结果表明，参与性预算，预算目标的清晰性和内部控制的实施同时对管理绩效产生影响。部分参与式预算，预算目标的明确性和内部控制的实施均对管理绩效产生积极影响。关键词：参与式预算，预算目标明确，内部控制，管理绩效

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