DAFTAR PUSTAKA Amrul, Sadat S dan Nasir , Moch, Pengaruh Gaya Kepemimpinan dan Ketidakpastian Lingkungan terhadap Hubungan antara Partisipasi Penganggaran dengan Senjangan Anggaran, Simposium Nasional Akuntansi 5, Semarang tanggal 5 – 6 September 2002, hal. 384 – 399 Andrianto, Yogi. 2008. “Analisis Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Kepuasan Kerja,Job Relevant Information dan Kepuasan Kerja Sebagai Variabel Moderating”. (Http: eprints. undip. ac. Id / 7922/ 1 Anthony, Robert N. dan Govindanrajan, Vijay. (Kurniawan Tjakrawala dan Krista, Penerjemah). 2002. Sistem Pengendalian Manajemen. Edisi 1. Jakarta: Salemba Empat Argyris, 1952. Organizational Leadership dan Participation Management, The Journal of Business, Vol. XXVII (January): 1-7 Arum, W dan Murtanto. 2007. “Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial dengan Desentralisasi dan Karakteristik Sistem Informasi Akuntansi Manajemen sebagai Variabel Moderating”. Simposium Riset Ekonomi II Surabaya, 23-24 November 2007 Audrey M Siahaan. 2005. ”Hubungan Antara Strategi, Sistem Pengukuran Kinerja dan hasil Organisasi ” (Studi Empiris Rumah Sakit Di Propinsi Sumatera Utara)”. Jurnal Manajemen Akuntansi & Sistem Informasi. Program Studi Magister Sains Akuntansi. Universitas Diponegoro Semarang. No1 Vol 6. pp : 103-116 Bangun, Andarias. 2009. “Pengaruh Partisipasi dalam Penyusunan Anggaran, Kejelasan Saasaran Anggaran dan Struktur Desentralisasi terhadap Kinerja Manajerial SKPD dengan Pengawasan Internal sebagai Variabel Pemoderasi”. Tesis Sumatera Utara Brownell. P., 1982a, Participation in the Budgeting Process: When It Works and When It Doesn’t, Journal of Accounting Literature, Vol 1: 124-153 Brownell, Peter, Leadership Style, Budgetary Participation and Managerial Behavior, Accounting, Organizations and Society, Vol. 8, No. 4, pp. 307 – 321, 1983 Bruns. W. J., and Waterhouse. J. H., 1975, Budgetary Control and Organization Structure, Journal of Accounting Research, Vol. 13 No. 2 (Autumn): 177-203 Bryan. J, dan E. A. Locke. 1967, Goal Setting as a Means of Increasing Motivation, The of Applied Psycology, (June): 274-277.
Chenhall. R.H, dan Brownell, P, 1988, The Effect of Participative Budgeting on Job Satisfaction and Performance Role Ambuguity as an Intervening Variable, Accounting Organization and Society, Vol. 13: 225-233 Chia, Y. M, 1995. Decentralization, Management Accounting System Information Characteristic and Their Interaction Effects on Managerial Performance: A Singapore Study, Journal of Business, Finance and Accounting, pp. 811-830 DeCoster, T.D., and Fertakis, P.J. (1968). Budget-induced pressure and its relationship to supervisory behavior. Journal of accounting research (Autumn), pp. 237-246 Dunk. A.S. 1989, Budgetary participation, Agreement on Evaluation Criteria and Managerial Performance: A Research Note, Accounting Organization and Society, Vol. 14: 321-324 Faizzah, Nur dan Mildawati, Titik. 2007. “Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Variabel Pemoderasi Gaya Kepemimpinan Dan Komitmen Organisasi Pada PEMKOT Surabaya” .Jurnal Akuntansi, Manajemen Bisnis Dan Sektor Publik (JAMBSP) Fertakis, J.P. (1967). Budget-induced pressure and its relationship to supervisory behavior in selected organizations. Unpublished Doctoral Dissertation, University of Washington. Frucot, J.R.P. dan W.T. Shearon, 1991. Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction, The Accounting Review, January Galbraith. J. 1973. Designing Complex Organizations, Reading, Mass: AddisonWesley Publishing Company Ghozali, I. 2002. Aplikasi Analisis Multivariate dengan SPSS.Badan Penerbit Universitas Diponegoro. Govidarajan. V, 1986a, Impact of Participation in Budgetary Process on Managerial Attitude and Performance: Universalistic and Contengency Perspective, Decision Sciences: 496-516 Gordon and Narayanan, 1984. Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation, Accounting, Organization and Society, Vol. 9, No. 4: 3337.
Gul et al, 1995. Desentralisation as a Moderating Factor In the Budgetary Participation-Performance Relationship: Some Hongkong Evidence. Accounting and Bussiness Researce. Vol 25, No. 98, pp 107-113 Hapsari Nanda, A. R. 2007. “Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Komitmen Organisasi dan Locus Of Control Sebagai Variabel Moderating”. Ikhsan, Arfan. 2007. “Pengaruh Partisipasi Penyusunan Anggaran Terhadap Senjangan Anggaran Dengan Menggunakan Lima Variabel Pemoderasi” . Junal SNA X Indriantoro. N. dan Supomo. B., 1999. Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen, Edisi Pertama. BPFE- Jogjakarta Indriantoro. N. 1993. The Effect of Partisivative Budgeting on Job Performance and Job Satisfaction with Locus of Control and Cultural Dimentions as Moderating Variabels, University of Kentucy, Dissertation Ivancevich, J., “The Effect of Goal Setting on Performance and Satisfaction”, Journal of Applied Psychology, Oktober 1976, pp. 605-612 Kaiser. H. F dan Rice. 1974. Little Jippy, Mark IV, Educational and Psychologycal Measurement, Vol. 34. No. 1 (spring) : 111-117 Kenis, I. 1979. The effect of Budgetary Goal Characteristics on Managerial Attitude and Performance, The Accounting Review, Vol. LIV, No. 4, October: 707-721 th
Luthans, Fred, 2002, Organizational Behavior, 9 Ed,: McGraw-Hill Irwin. New York Mahoney, T.A, T.H. Jerdee dan S.J. Carroll, 1963, Development of Managerial Performance: A Research Approach, Cincinnati, Ohio: South Western Publishing Co Mia. L., 1988, Managerial Attitude, Motivation and Efectiveness of Budget Participation, Accounting Organizations and Society Vol. 13 No. 5: 465475 Miah. N. Z., and Mia. L., 1996, Decentralization, Accounting Controls and Performance of Government Organizations: A New Zealand Empirical Study, Financial Accountability & Management, Vol. 12 (3), Agustus: 173-189 Milani, K. 1975. The Relationship of Participation in Budget Setting to Industrial Supervisor Performance and Attitude: A Field Study, The Accounting Review, April 274-284
Muslimah, Susilawati, 1996. Pengaruh Gaya Kepemimpinan, Ketidakpastian Lingkungan dan Informasi Job Relevant terhadap Perceived Usefulness Sistem Penganggaran, UGM Tesis Musyarofah, Siti, Pengaruh Penggunaan Anggaran dan Gaya Manajemen Terhadap Hubungan antara Perubahan Strategik dan Kinerja Organisasi, Simposium Nasional Akuntansi Vi, Surabaya, tanggal 16 – 17 Oktober 2003, Hal. 908 – 919 Nor, Wahyudin. 2007. “Desentralisasi Dan Gaya Kepemimpinan Sebagai Variabel Moderating Hubungan Antara Partisipasi Penyusunan Anggaran Dan Kinerja Manajerial” . Jurnal SNA X Nunally. D., 1978, Psychometric Theory, New York : Mc-Graw-Hill Puspaningsih, Abriyani. 2002. “Pengaruh Partisipasi dalam Penyusunan Anggaran terhadap Kepuasan Kerja dan Kinerja Manajer”. JAAI Volume 6 NO. 2, Desember 2007 Riyadi, Slamet. 2007. Pengaruh Desentralisasi, Motivasi, dan Partisipasi Anggaran terhadap Kinerja Manajerial pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Surabaya”. Simposium RISET Ekonomi II Riyanto. B., and Ryan. D., 1996, A Test of the Effect of Attitude, Strategy, and Decentralization on Budget Participation: A System of Fit Approach, Temple University, Working Paper Riyanto, Bambang. 1999. The effect of Attitude, Strategy and Decentralization on Effectiveness of Budget Participation, Jurnal Riset Akuntansi Indonesia (JRAI), Vol. 2, No. 2, hal 269-286 Rustini, Tri. 2007. “Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kinerja Manajerial, Strategi dan Struktur Organisasi Sebagai Variabel Moderating” . Skripsi UMS (Http: etd. eprint. UMS. Ac. id/ 11350/ Sehfudin, A. 2011.” Pengaruh Gaya Kepemimpinan, komunikasi organisasi, dan motivasi kerja terhadap Kinerja Karyawan”. (Http : // eprint. Undip. Ac.id/ 26964/ 1/ Skripsi..1(r). pdf Shields. M. D. dan S. M. Young. 1973. Antecendent and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information, Jurnal of Management Accounting Research, Vol. 5: 265280 Siegel,Gary & Helene Ramanauskas Marconi, “Behavioral Accounting”, South Western Publishing Co., cicinnati, Ohio, 1989 Singarimbun, Masri dan Sofian Effendi (Editor), 1987, Metode Penelitian Survei, Edisi Kedua, LP3ES, Jakarta
Steers, R. M., “Factors Affecting Job Attitudes in a Goal-Setting Environment,” dalam Kenis, “Effects of Budgettary Goal Characteristics on Managerial Attitudes and Performance,” The Accounting Riview, Oktober 1979, pp. 707 – 721 Stedry, A.C. (1960). Budget control and cost behavior. Englewood Cliffs, Nj: Prentice Hall Sumarno, J. 2007. “Pengaruh Komitmen Organisasi dan Gaya Kepemimpinan terhadap Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial”. SNA VIII Solo, 15 – 16 September 2007 Supriyono. 2002. Akuntansi Manajemen I. Yogyakarta: BPFE Swieringa, R.I. and Moncur, R.H. (1972). The relationship between managers’ budgetoriented behavior and selected attitude, position, size, and performance measures. Empirical research in accounting selected studies. Supplement to journal of accounting research, pp. 194-209 Thoha, Miftah, 2006. Kepemimpinan dalam Manajemen. Jakarta: PT. Raja Grafindo Persada Welsch, Glenn A., Ronald W. Hilton, Paul N. Gordon, “Budgeting: Profit Planning and Control“, Fifth Edition, Prentice Hall International Inc., New Jersey, 1988 2012. “Pengaruh Partisipasi Penganggaran Pada Kinerja Manajerial Dengan Komitmen Organisasi Dan Gaya Kepemimpinan Sebagai Variabel Moderating Pada Bank” . (Http: / Fekool. Com/ Wp- Content/ Uploads/ Download/ 2012/ 02/ Ak- Pengaruh- PartisipasiPenganggaran- Pada- Kinerja- Manajerial- Dengan- KomitmenOrganisasi- Dan- Gaya- Kepemimpinan- Sebagai- Variabel Moderating- Pada- Bank. Pdf
