PENGARUH GAYA PENGGUNAAN ANGGARAN DIAGNOSTIK DAN INTERAKTIF TERHADAP KINERJA PERUSAHAAN (Studi Kasus Pada UMKM di Kota Palembang)

MAHARANI, MAURA AVIONA and GOZALI, EFVA OCTAVINA DONATA and Aspahani, Aspahani (2023) PENGARUH GAYA PENGGUNAAN ANGGARAN DIAGNOSTIK DAN INTERAKTIF TERHADAP KINERJA PERUSAHAAN (Studi Kasus Pada UMKM di Kota Palembang). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of diagnostic and interactive budgeting styles on firm performance. The type of data used is primary data resulting from interviews distributing questionnaires containing alternative answers given to respondents, namely UMKM’s Manager and worker in Palembang City. The research population is 250 UMKM in Palembang City. Sampling used the snowball sampling method and the slovin technique as a sample determinant which resulted in a total sample of 100 UMKM. The data analysis technique of this study used Software Statistical Program for Social (SPSS) version 27 with descriptive statistics and simple linear regression. The results of this study indicate that the style of using diagnostic budgets has no effect on firm performance, the style of using interactive budgets has an effect on firm performance and the style of using diagnostic and interactive budgets has a simultaneous effect on firm performance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Gaya Penggunaan Anggaran, Diagnostik, Interaktif, Kinerja Perusahaan
Subjects: H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 27122 not found.
Date Deposited: 18 Jan 2023 03:03
Last Modified: 18 Jan 2023 03:03
URI: http://repository.unsri.ac.id/id/eprint/86511

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