Pengaruh Penekanan Anggaran Terhadap Kinerja Manajerial Dengan Locus of Control Sebagai Variabel Moderasi di Universitas Widyatama

Abstract

This study aims to analyze the influence of budget emphasis in managerial performance
with locus of control as moderating variabele at Widyatama University. The method
used in this study was the explanatory survey. The population taken for this research
is the managers of Widyatama University which responsible for using the budget. The
number of questionnaires distributed in this study were 69 copies and the
questionnaires were returned by 55 copies. The study used Statical Package for Social
Sciences (SPSS) ver. 20.0 to process the data. The empirical result of this research
indicate that budget emphasis has positive effect in managerial performance. The
subsequent test find that locus of control has positive effect on managerial performance
as well, and moderation interaction positive on managerial performance. That means,
locus of control can stengthen the relationships between budget emphasis and
managerial performance