ANALISIS PENGARUH KARAKTERISTlK SISTEM PENGANGGARAN TERHADAP KlNERJA FINANSIAL MELALUI MOTIVASI MANAJER DAN KINERJA OPERASIONAL SEBAGAI VARIABEL INTERVENING (STUDI KASUS DI RUMAH SAKIT ISLAM SURABAYA)

Budgeting is a crucial element in management control system. Il does not only function as a means of planning and control, but has also become an instrument for coordination, communication, petfonnance evaluation, and motivation. If budgeting is being used as basic of perfonnance evaluation, there i...

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Bibliographic Details
Main Author: SITI YATIMAH
Format: Theses and Dissertations NonPeerReviewed
Language:English
Published: 2003
Subjects:
Online Access:http://repository.unair.ac.id/59618/1/KK%20TKA%2030.04%20Yat%20A%282003%29.pdf
http://repository.unair.ac.id/59618/
http://lib.unair.ac.id
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Institution: Universitas Airlangga
Language: English
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Summary:Budgeting is a crucial element in management control system. Il does not only function as a means of planning and control, but has also become an instrument for coordination, communication, petfonnance evaluation, and motivation. If budgeting is being used as basic of perfonnance evaluation, there is supposed to be a significant attention on the close relationship between characteristic of budgeting system and motivation aspect.