PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DAN KEPUASAN KERJA: PELIMPAHAN WEWENANG, LOCUS OF CONTROL DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING

Atty Erdiana

Abstract


Penelitian ini ingin menguji peran pelimpahan wewenang, locus of control dan komitmen organisasi sebagai variabel moderating hubungan antara partisipasi penyusunan anggaran dengan knerja manajerial dan kepuasan kerja. Hasil pengujian menunjukkan bahwa interaksi antara partisipasi penyusunan anggaran dan pendelegasian wewenang secara signifikan mempengaruhi kinerja manajerial tetapi tidak berpengaruh terhadap kepuasan kerja. Sedangkan hasil pengujian membuktikan bahwa interaksi antara partisipasi penyusuan anggaran dan locus of control tidak berpengaruh secara signifikan baik terhadap kinerja manajerial maupun terhadap kepuasan kerja. Penelitian ini juga menguji interaksi antara partisipai penyusunan anggaran dan komitmen organisai yang ternyata berpengaruh secara signifikan terhadap kinerja manajerial tetapi tidak signifikan terhadap kepuasan kerja Implikai penelitian ini akan memberikan masukan bagi organisai untuk membuat keputusan partisipai anggaran dan usaha meningkatkan kinerja manajerial.

Keywords


pelimpahan wewenang locus of control, komitmen organisai, partisipai penyusunan anggaran, knerja manajerial dan kepuasan kerja

Full Text:

PDF

References


Anderson, R.L. dan O'Reilly R, 1981, Effects of an Organizational Control System on Managerial Satisfaction and Performance, Human Relations, Volume 34, Number 6, P.P 491 - 501.

Angle, H.L., dan J.L. Perry, 1981, An Empirical Assesment of Organizational Commitment and Organizational Effectiveness, Administrative Science Quarterly 26.

Brownell, P., 1982, The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness, Journal of Accounting Research, Vol 20 (Spring).

Brownell, P., dan M. Mc.Innes, 1986, Budgetary Participation, Motivation and Managerial Performance, The Accounting Review, Vol LXI, October.

Chenhall, RH., 1986, Authoritarianism dan Participative Budgeting : A Dyalic Analysis, The Accounting Review, Vol LXI, No. 2, pp. 263 - 272.

Darlis, Edfan, 2000, Analisis Pengaruh Komitmen Organisasi dan Ketidakpastian Lingkungan Terhadap Hubungan Antara Partisipasi Anggaran dan Senjangan Anggaran, Tesis, Universitas Gajah Mada.

Frucot, J.R.P dan W.T. Shearon, 1991, Budgetary Participation, Locus of Control and Mexican Managerial Performance and Job Satisfaction, The Accounting Review, PP. 80-99.

Gibson, J.L., J.M. Ivancevich, dan J.H. Donnelly Jr., 2000, Organizations: Behavior, Structure and Process, Buff Ridge, Irwin Mc. Graw - Hill.

Govindarajan, V., 1986, Decentralization, Strategy and Effectiveness of Strategic Business Units in Multi Business Organizations, Academy of Management Review 11: 844-856.

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

Gul, F. A., dan, Y.M. Chia, 1994. "The Effect of Management Accounting Systems, Preceived Environmental Uncertainty and Decentralization on Managerial Performance" : A Test of Three Way Interaction, Accounting, Organizations and Society 19 : pp. 413 - 426.

Gul, F.A, J.S.L. Tsui, S.C.C. Fong, dan H.Y.L. Kwok, 1995, Decentralization as a Moderating Factor in the Budgetary Participation Performance Relationship: Some Hongkong Evidence, Accounting and Business Research, Vol 25, No. 98, pp 107 - 113.

Hair, J.F., Anderson R.E., Tatham, R.L. dan Black, W.C., 1995, Multivariate Data Analysis, Fourt Edition, New Jersey: Prentice Hall.

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

Indriantoro, 1993, The Effect of Parlicipative Budgeting on Job Performance and Job Satisfaction with Locus of Control and Cultural Dimension as Moderating Variable, University of Kentucky, Dissertation, Publication no. 18.

Indriantoro, N., dan B. Supomo, 1999, Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen, Edisi Pertama, BPFE-Yogyakarta.

Kenis, I., 1979, Effects on Budgetary Goal Characteristics on Managerial Attitudes and Performance, The Accounting Review, Vol LIV No. 4 October

Lina, 2002, Pengaruh Locus of Control dan Pelimpahan Wewenang Terhadap Hubungan Partisipasi Peyusunan Anggaran dengan Kinerja Manajerial, Tesis Universitas Gajah Mada.

Lukka, K., 1998, Budgetary Biasing in Organizations: Theoritical Framework and Empirical Evidence. Accounting. Organizational and Society 13.

Merchant, K.A., 1981, The Design of The Corporate Budgeting System: Influences on Managerial Behavior and Performance, The Accounting Review, Vol. LVI No. 4 October: 813 - 829.

Meyer, J.P., N.J. Allen, dan CA Smith, 1993, Commitment to Organizations and Occupations: Extension and Test of Three Component Conceptualization, Journal of Applied Psychology, 78: 538-551.

Milani, K., 1975, The Relationship of Participation in Budget Setting to Industrial Supervisor Performance and Attitudes: A field study, The Accounting Review, April,Hal 274-284.

Mulyadi, 1997, Akuntansi Manajemen: Konsep, Manfaat dap Rekayasa, BP STIE YKPN, Yogyakarta

Murray D., 1990, The Performance Effects of Participative Budgeting an Integration of Intervening and Moderating Variables, Behavioral Research in Accounting, Volume 2, 1990.

Nazarudin I, 1998, Pengaruh Desentralisasi dan Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial, Tesis,UGM.

Porter L.W., R.M. Steers, R.T. Mowday, dan P.V. Boulian, 1974, Organizational Commitment, Job Satisfaction, and Turn Over Among Psyatric Technician, Journal of Applies Psychology, M. 603 - 609.

Riharjo, I.B., 2001, Penganih Stnllctur Organisasional dan Locus of Control Terhadap Hubungan Antara Penganggaran Partisipatif dengan Kinerja Manajerial dan Kepuasan Kerja Pada Orgarusasi Sektor Publik, Tesis, Universitas Gajah Math.

Riyadi, S., 1998, Motivasi dan Pelimpahan Wewenang Sebagai Variabel Moderating dalam Hubungan Antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial, Jurnal Riset Akuntansi Indonesia, Vol. 3, No.2.

Riyanto, B., "A-Test of The Effect of Attitude, Strategy, and Decentralization on Budget Participation: A System of Fit Approach," Makalah Simposium Nasional Akuntansi 1, Yogyakarta..

Robbins, S.P., 1996, Perilaku Organisasi: Konsep, Kontroversi, Aplikasi, Jilid 1, Edisi Bahasa Indonesia, Prentice Hall Inc.

Santora, T.E.C, 2002, Analisis Hubungan Antara Kontrak Psikologi Bann, Pengalaman Kerja, Kepuasan Kea dan Kreativitas Pekerja, Tesis, Universitas Gajah Mada.

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

Sekaran, U., 1992, Research Metode for Business, Second Edition, New York: John Wiley & Sons, Inc.

Shields, M.D dan S.M. Young, 1993, Antecedent and Consequences of Participative Budgeting Evidence on the Effects of Asymmetrical Information", Journal of Management Accounting Research, Fall PP. 265 - 280.

Siegel, G., dan H.R Marconi, 1989, Behavioral Accounting, Cincinnati, Ohio : South - Western Publishing Co.

Singarimbun, M., 1995, Metode Penelitian Survei, Edisi kedua, Jakarta, LP3ES.

Singgih Santoro, 1999, Statistical Product and Service Solutions, Alex Media Komputindo

Sraw, 1991, Psichological Dimension of Organizational Behavior, Mac. Milan.

Steers, R.M., 1976, Task-Goal Atributes, Achievement and Supervisory Performance, Organizational Behavior and Human Performance : hal 392 - 403.

Supomo, B., 1998. Pengaruh Struktur dan Kultur Organizasional terhadap Efektivitas Anggaran Parfisipatif Dalam Peningkatan Kinerja Manajerial Studi Empiris Pada Perusahaan Manufaktur di Indonesia. Tesis. Universitas Gajah Math Program Pasca Sarjana Magister Sains Akuntansi.

Wagner III, 1994, Participation's Effects on Performance and Satisfaction: a Reconsideration of Research Evidence, Academy of Management Review, Vol 19, no.2, 312 - 330.

Wiener, Y.I, 1982, Commitment in Organization : A Normative View, Academy of Management Review 7: hal 418-428.




DOI: http://dx.doi.org/10.30742/equilibrium.v1i2.173

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi

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