DOI: 10.5176/2251-1997_AF16.14
Authors: Aris Machmud and Siti Rustiana Hamidah
Abstract:
The objective of this study was to determine the effect of target costing and budget participation towards the managerial performance of universities in South Jakarta. Application of target costing and budgetary participation is one of the variables that can affect to performance enhancement of university, in this case the private university in South Jakarta. The authors based on data from 100 respondents from 13 private university in South Jakarta that have magister programs, the authors through the technique of multiple regression analysis using IBM SPSS 20 software, that managerial performance of universities in South Jakarta influenced by target costing and budgetary participation as simultaneous, but while only budget participation is not a significant influence at partial test.
Keywords: managerial performance; budgetary participation; regression Analysis; private university; target costing,
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