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

• Main Author: SITI YATIMAH
• Format: Theses and Dissertations NonPeerReviewed
• Language: English
• Published: 2003
• Subjects: HD3611-4730.9 Industrial policy. The state and industrial organization Including licensing of occupations and professions, subsidies, inspection, government ownership, municipal services; HD62.2-62.8 Management of special enterprises
• 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
• Institution: Universitas Airlangga

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...