PERKEMBANGAN PENELITIAN KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANJERIAL DI INDONESIA

Ersanti Anggunan Dewi
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Abstract

The purpose of this study is to describe in general about the development of budget research in Indonesia. The development of budget research in this study was analyzed using the charting the field method. A total of 23 articles on budgets from 15 accredited journals in Indonesia from 2014 to 2020 were analyzed in this study. The variables and research methods used by the researchers form the basis of classification by researchers. Of the 23 articles studied, the researchers preferred the use of quantitative methods. Multiple regression is the most dominant analysis model used in the article in this study. Based on the results of the study, (1) most studies use budget absorption as a dependent variable; and (2) organizational commitment or management and budget participation as independent variables.
印度尼西亚MANJERIAL绩效的预算特征研究的发展
本研究的目的是概述预算研究在印度尼西亚的发展。本研究采用实地调查法,对预算研究的发展进行了分析。本研究共分析了2014年至2020年印度尼西亚15家认可期刊的23篇预算文章。研究者使用的变量和研究方法构成了研究者分类的基础。在研究的23篇文章中,研究人员倾向于使用定量方法。多元回归是本文中使用的最主要的分析模型。根据研究结果,(1)大多数研究使用预算吸收作为因变量;(2)组织承诺或管理和预算参与作为自变量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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