DETERMINAN KINERJA MANAJERIAL: PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA)

Abstract

This study is to examine the effect of participation in budgeting, clarity of budget targets, budget revisions with an internal control system as moderator. This study used primary data using a Google Form questionnaire to the respondents, in this case, the leaders and staff involved in preparing the budget at UIN Syarif Hidayatullah Jakarta. This study uses an analytical method using SmartPLS 3 (Partial Least Square) Software. The analytical method used is the description of research variables, Outer Model Test (Convergent Validity, Composite reliability, and discriminant validity), Inner Model, and Hypothesis Testing. The results of this study indicate that budget participation and budget revision have no significant effect on managerial performance. However, the clarity of budget targets has a significant effect on managerial performance and internal control can moderate the effect of budget participation, clarity of budget targets, and budget revisions on managerial performance.