THE EFFECT OF PARTICIPATORY BUDGETING, MANAGERIAL COMPETENCE AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE IMPLEMENTATION OF RESPONSIBILITY ACCOUNTING, AND ITS IMPLICATIONS ON MANAGERIAL PERFORMANCE (A SURVEY OF PT BUMNIS IN WEST JAVA)

Abstract

Efforts to achieve the intended target, the performance of managers for Strategic Industrial State
Owned Enterprises (BUMNIS) need to do research on the performance of managers in the three
BUMNIS as well as participatory budgeting, managerial competence and utilization of
information technology and the implementation of responsibility accounting that affects it. This
research is an explanatory research. Data collection by survey method is through questionnaire
towards 61 respondents. Hypothesis testing using SEM analysis. The results of calculations
performed using the LISREL program. The results of the study showed direct and indirect effects
of participatory budgeting, managerial competence, and the use of information technology on the
implementation of responsibility accounting by 76%. Direct and indirect effects of participatory
budgeting, and managerial competencies, and the use of information technology on managerial
performance by 94%. The effect of the implementation of responsibility accounting on
managerial performance of 36%.