Pengaruh penolakan perubahan (company resist to change) partisipasi, volatilitas lingkungan terhadap kinerja perusahaan manufaktur
Almatius S Marsudi, S.E. Ak. M.Si.
Proceeding Simposium Nasional, Bidang Ilmu Ekonomi, Akuntansi & Manajemen, Universitas Atmajaya Yogyakarta 2002 ISBN:979-9243-33-5
This study examines the relationship between budgetary participation and individual performance in environment volatility.
Data for this study were coleected by using questionaires, wich were mailed to 500 departement managers chosen from Indonesian Capital Market DIrectory. There were 74 responses of wich 68 were complete and hence usable.
Companies resist changes was found to have a negative effects the individual performance through partisipative budgeting. Environmental volatility has no significant effetcs on company resist changes and id not moderate the effects of company resist changes on partisipative budgeting. Interactions between environmental volatility and partisipative budgeting had no significant effect on managerial performance.