PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PERAN KOMITMEN ORGANISASI DAN MOTIVASI SEBAGAI VARTABELMEDIATING

Dijah Julindrastuti

Abstract


Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh partsipasi penyusunan anggaran terhadap kinerja manajerial dengan variabel moderating motivasi dan komitmen organisasi. Data penelitian diperoleh dari 102 karyawan rumah sakit di Jawa Timur. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada responden. Pengukuran partisipasi penyusunan anggaran menggunakan 6 item pertanyaan dari Milani (1975), pengukuran variabel komitmen organisasi menggunakan 9 item pertanyaan dari Cook dan Wall (1980) pengukuran variabel motivasi menggunakan 25 item pertanyaan dari Rawer dkk. (1977) dan pengukuran variabel kinerja manajerial menggunakan 9 item pertanyaan yang dikembangkan oleh Mahoney et. al (1963). Data dianalisis dengan menggunakan Structural Equation Modelling (SEM), dibantu dengan program aplikasi Analysis of Moment Structures (AMOS) versi 3.6. Hasil penelitian menunjukkan bahwa partssipasi penyusunan anggaran berpengaruh positif terhadap kinerja manajerial, komitmen organisasi dan motivasi, komitmen organisasi dapat memediasi hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial dan motivasi tidak berpengaruh terhadap kinerja manajerial sehingga motivasi tidak dapat sebagai mediasi hubungan antara partsisipasi penyusunan anggaran dengan kinerja manajerial.

Keywords


Partssipasi Penysunan Anggaran, Komitmen Organisasi, Motivasi, Kinerja Manajerial

Full Text:

PDF

References


Argris, C., 1952, Human Problems with Budgets, Hard Business Review/ Argyris, C., 1952. The Impact Budget on People, The Controllership

Foundation, Inc. The School of Business and Public Administration, Cornell University.

Brownell, P., 1981, Participation in Budgeting, Locus of Control and Organizational Effectiveness, The Accounting Review, Vol. LVI No. 4 (October): 884-860

Brownell, P., 1982a, Participation in The Budgeting Process: When It Works and When It Doesn't, Journal of Accounting Literature, Vol. I: 124-153

Brownell, P., 1982b, The Role of Accounting Data in Performance Evaluation, Budgetary Participation and Organizational Effectivenee. Journal of Accounting Research. Vol. 20 (Spring): 12-27.

Chenhall. R.H. dan P. Brownell., 1988. The Effect of Participative Budgeting on Job Satisfaction and Performance Role Ambiguity as an Intervening Variable, Accounting Organizational and Society. Vol. 13-225-233.

Cherington, D.J. dan Cherrington, J.O. 1973, Appropriate Reinformancement Contigencies in the Budgeting Process, Journal of Accounting Research, Supplement, 225-253.

Coch, L., dan French, J.R.P., 1994, Overcoming Research to Change, Human Relations, August: 512-532.

Dunk, A.S., 1990, Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A. Research Note, Accounting, Organizational and Society, Vol. 15:171-178.

Ferdinand, A. 2000, Structural Equation Modelling dalam Penelitian Manajemen.

Ferris, K.R., 1977, A Test of the Expectancy Theory of Motivation in Accounting Environment, The Accounting Review: 605-615.

Festinger, L.A., 1957. Theory of Cognitive Dissonance, Evanston, IL:Row-Peterson.

Govindarajan V., 1986a, Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspective, Decision Scision Sciences: 496-516.

Hamner, W.C. dan D.W. Organ, 1978, Organizational Behaviour, An Applied Psychology Approach (Business Publication).

Hansen, Don, R. dan MM. Mowen, 2000, Management Accounting, 5th Edition, South Western College Publishing.

Hanson, E.I. 1966, The Budgetary Control Function, The Accounting Review, April: 239-243.

Hariyanti, W., dan Nasir, M., 2002, Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial, Peran Kecukupan Anggaran dan Komitmen Organisasi sebagai Variabel Intervening, Simposium Nasional Akuntansi 5.

Heneman, H.G., 1974, Comparisons of Self and Superior Ratings of Managerial Performance, Journal of Applied Psychology, No. 59:638-642.

Hofstede, G., 1968. The Game of Budget Control: How Live with Budgetary Standards and Yet Be Motivated by Them, Netherlands: Van Gorcum.

Hopwood, A.G., 1974, Accounting and Human Behavior, New Jersey: Prentice Hall, Inc. Englewood Clifs.

Kenis, I., 1979, Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance, The Accounting Review, Vol. 55/4:707-721.

Kren Leslie, Budgetary Participation and Managerial Performance The Impact of Information and Environmental Volatility, The Accounting Review Volume 67 No 3 (July 1992).

Lawler. E.E., 1977, Motivation in Work Organizations, Brook/Cole Publishing Company.

Lucynanda, J., 2001, Hubungan Antara Anggaran Partisipatif dengan Kinerja Manajerial: Peran Locus of Control sebagai Variabel Moderating dan Motivasi sebagai Variabel Intervening, Tesis.

Mahoney, T.A., T.H. Jerdee, dan S.J. Caroll, 1963, Development of Managerial Performance: A Research Approach, Cincinati, OH: South-Western Publishing Company.

Merchant, K.A., 1981, Managerial Attitude, Motivation and Effectiveness of Budget Participation, Accounting Organizations and Society, Vol. 13/5: 465-475.

Milani, K., 1975, The Relationship of Participation in Budget-setting to Industrial Supervisor Performance and Attitude: A Field Study, The Accounting Review, April 274-2 84.

Mitchell, T.R., 1982. Motivation: New Directions for Theory, Research and Practice, Academy of Management Review, Vol. 7/1: 80-88.

Mulyadi, 1993, Akuntansi Manajemen: Konsep, Manfaat dan Rekayasa, BP STIE YKPN, Yogyakarta.

Murray, D., 1990, The Performance Effects of Participative Budgeting: An Integration of Intervening and Moderating Variable, Behavioural Research in Accounting, Vol. 2:104-123.

Nouri, H. dan Parker R.J., 1998. The Relationship Between Budget Participation and Job Performance The Roles of Budget Adequacy and Organizational Commitment, Accounting Organization and Society, Volume 23.

Nunally, J.C., 1994 (dalam Ramandania, 2002), Kepercayaan dan Komitment sebagai Perantara Kunci Relationship Marketing dalam Membangun Loyalitas, Journal Riset Ekonomi dan Manajemen, Vol 2 (1) Januari: 33-52.

Riyadi, S. 1998. Motivasi dan Pelimpahan Wewenang sebagai Variabel Moderationg dalam Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial. Tesis.

Riyadi, S. 2000. Motivasi dan Pelimpahan Wewenang sebagai Variabel Moderationg dalam Hubungan antara Partisipasi Penyusunan Anggaran dan

Kinerja Manajerial. Journal Riset Akuntansi Indonesia, Vol. 3/2 (Juli): 134-150.

Shiff, M., dan Lewin, A.Y. 1970, The Ampact of People on Budgets, The Accounting Review, April: 259-267.

Searfoss, R.S., dan R. Monczka, 1973, Perceived Participation in the Budget Process and Motivation to Achieve the Budget, Academy of Management Journal, Desember: 541-554.

Sekaran Uma, 1992, Research Methods For Business: A Skill Building Approach, Second Edition, John Wiley & Sons, Inc.

Shileds, M.D. dan S.M. Young, 1993, Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information, Journal of Management Accounting Research, Vol. 5: 265-280.

Supomo, B. dan N. Indriantoro, 1998, Pengaruh Struktur dan Kultur Organisasional Terhadap Keefektifan Anggran Partisipatif dalam Meningkatkan Kinerja Manajerial: Studi Empiris pada Perusahaan Manufaktur Indonesia, Kelola, Vol Vii/18: 61-85.




DOI: http://dx.doi.org/10.30742/equilibrium.v1i3.164

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Equilibrium

Indexed By:

      
      

  Creative Commons License

Equilibrium by http://journal.uwks.ac.id/index.php/equilibrium is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

 

 

 

 

Office: EQUILIBRIUM
Faculty of Economics and Business Universitas Wijaya Kusuma Surabaya
Dukuh Kupang XXV No. 54 Surabaya, Indonesia 60225 
Phone: +62315613231   
email: equilibrium@uwks.ac.id

p-ISSN 1693-1378 | e-ISSN 2598-9952