Bryan. J, dan E. A. Locke. 1967, Goal Setting as a Means of Increasing Motivation, The of Applied Psycology, (June):

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1 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 Andrianto, Yogi 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) Sistem Pengendalian Manajemen. Edisi 1. Jakarta: Salemba Empat Argyris, Organizational Leadership dan Participation Management, The Journal of Business, Vol. XXVII (January): 1-7 Arum, W dan Murtanto Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial dengan Desentralisasi dan Karakteristik Sistem Informasi Akuntansi Manajemen sebagai Variabel Moderating. Simposium Riset Ekonomi II Surabaya, November 2007 Audrey M Siahaan 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 : Bangun, Andarias 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: Brownell, Peter, Leadership Style, Budgetary Participation and Managerial Behavior, Accounting, Organizations and Society, Vol. 8, No. 4, pp , 1983 Bruns. W. J., and Waterhouse. J. H., 1975, Budgetary Control and Organization Structure, Journal of Accounting Research, Vol. 13 No. 2 (Autumn): Bryan. J, dan E. A. Locke. 1967, Goal Setting as a Means of Increasing Motivation, The of Applied Psycology, (June):

2 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: Chia, Y. M, Decentralization, Management Accounting System Information Characteristic and Their Interaction Effects on Managerial Performance: A Singapore Study, Journal of Business, Finance and Accounting, pp DeCoster, T.D., and Fertakis, P.J. (1968). Budget-induced pressure and its relationship to supervisory behavior. Journal of accounting research (Autumn), pp Dunk. A.S. 1989, Budgetary participation, Agreement on Evaluation Criteria and Managerial Performance: A Research Note, Accounting Organization and Society, Vol. 14: Faizzah, Nur dan Mildawati, Titik 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, Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction, The Accounting Review, January Galbraith. J Designing Complex Organizations, Reading, Mass: Addison- Wesley Publishing Company Ghozali, I 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: Gordon and Narayanan, Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation, Accounting, Organization and Society, Vol. 9, No. 4:

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