Haryono, - (2003) Pengaruh Kemampuan Individu Dan Kepuasan Imbalan Serta Karakteristik Anggaran Terhadap Kinerja Manajer Pusat Pertanggungjawaban Pada Perusahaan Sub Sektor Perkebunan Besar Di Kalimantan Barat. Disertasi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

The objective of this study was to obtain empirical evidence on the presence of influence from capability, skill, experience, satisfaction to extrinsic, intrinsic, and non-traditional rewards, budgetary participation, budget goal clarity, budgetary feedback, budget goal difficulty, budgetary evaluation, and budget fairness, and to define the most predominant factors from all those twelve variables on the performance of responsibility-center managers in large plantation companies in West Kalimantan, and to compare those variables. Three top managers, i.e., chief executive officer representing profit center,marketing manager, representing revenue center, and production manager, representing expense center; were asked to fill questionnaires. From all populations, expense center responded 34 questionnaires, while revenue and profit centers responded 30 questionnaires each. After validity and reliability tests were carried out, 34 questions from 34 respondents in expense center, as well as 30 respondents each from' revenue and profit centers were considered eligible to be analyzed further.

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