Open AccessPENGELOLAAN RESIKO ANGGARAN TERHADAP KINERJA ORGANISASI PADA PT SUMITOMO INDONESIA
Author(s) -
Endah Prawesti Ningrum,
Bintang Narpati,
Indra Sakti Lubis
Publication year - 2020
Publication title -
jurnal ilmiah akuntansi dan manajemen /jurnal ilmiah akuntansi dan manajemen
Language(s) - English
Resource type - Journals
eISSN - 2775-9326
pISSN - 0216-7832
DOI - 10.31599/jiam.v16i2.130
Subject(s) - business , organizational performance , operations management , accounting , descriptive statistics , business administration , marketing , economics , statistics , mathematics
The purpose of this study is to measure the level of budget risk management on organizational performance at PT. Sumitomo Indonesia. The method used is quantitative descriptive analysis with a purposive method of 35 (three five-five) respondents. Using a simple linear regression analysis technique with a hypothesis: Is there a significant influence between budget risk management on organizational performance at PT. Sumitomo Indonesia The results of the study indicate that there is a significant influence between budget risk management and organizational performance by 50%. If budget risk management is carried out according to procedures and does not experience leakage or any discrepancy in the budget, it will significantly improve organizational performance. The organization will not suffer losses, but the improvement in organizational performance is not only influenced by the management of budget risk, but there are several other factors that influence it, such as budgetary oversight, financial statement management and which support in improving organizational performance.
Keywords: budget risk management and organizational performance