The Influence Of Waste Utilization Effectiveness And Saving Cost Program On The Perception Of Financial Performance Through Budget Efficiency As An Intervening Variable At PT Sinergi Nusantara Unit Gula Takalar
DOI:
https://doi.org/10.37476/presed.v3i1.97Keywords:
Waste Utilization Effectiveness, Saving Cost Program, Budget Efficiency, Financial Performance PerceptionAbstract
This study is a quantitative research that aims to analyze the influence of Waste Utilization Effectiveness and the Saving Cost Program on the Perception of Financial Performance, both directly and indirectly through Budget Efficiency as an intervening variable. Data were collected using a Likert scale questionnaire (1–5), distributed via Google Forms. The results of the study indicate that: (1) Waste Utilization Effectiveness significantly affects Budget Efficiency; (2) The Saving Cost Program significantly affects Budget Efficiency; (3) Waste Utilization Effectiveness has no direct effect on Financial Performance Perception; (4) The Saving Cost Program has no direct effect on Financial Performance Perception; (5) Budget Efficiency significantly affects Financial Performance Perception; (6) Waste Utilization Effectiveness indirectly affects Financial Performance Perception through Budget Efficiency; (7) The Saving Cost Program indirectly affects Financial Performance Perception through Budget Efficiency.
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