| dc.description.abstract | Dewi Indah Ratna Fury (2006), "The Effectiveness ofBudget Participation
on Decentralized firm: a Study Case at PT. Bukaka Teknik Utama." Faculty of
Ecomonics, Internationa] Program, Islamic University of Indonesia, Yogyakarta.
In this research, the writer want to investigated the impact of budget participation
on the company that has high decentralization system and try to analyze the
relationship between budget participation and performance, decentralization and
performance, and decentralization to budget participation. Using a fit approach, it
was hypothesized that a fit between higher level of decentralization would be
more likely be associated with higher level of performance. Analyses is based on
the responses of 100 middle and lower level manager at PT. Bukaka Teknik
Utama.
The result show that, first, a high degree of decentralization level will more likely
be associated with high performance; a low degree of it will more likely be
associated with low performance, second, a high degree of participation in
budgetary process will more likely be associated with high performance; a low
degree of it will be more likely be associated with low performance and the third,
a high degree of fit level of decentralization will be give significant influence on
budget participation, and a low degree of it will be more likely associated with not
significant influence. The relationship between decentralization and budget
participation is weak because of several factors that might be happened in the
company such as uncomfortable working environment or lack of positive attitude
by workers, etc. | en_US |
