PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT PERKEBUNAN NUSANTARA VIII
DOI:
Abstract Views:
488 times
PDF Downloads:
485 times
Abstract
PT Perkebunan Nusantara VIII is a state-owned plantation engaged in the Agribusiness and Agro-Industry sectors.. The budget preparation process that involves subordinates can improve the performance of subordinates in achieving budget targets. Participatory budgets can be carried out to achieve budget targets by negotiating between superiors and subordinates. In addition to being measured by employees and the cultural linkages attached to them, organizational success can also be seen from the overall performance of the organization. The purpose of this study was to examine the effect of budgetary participation and organizational culture on managerial performance. The total population of this study was 23 PTPN VIII tea gardens in West Java. Respondents in this study were garden managers, assistant heads, assistants, and large foremen of PTPN VIII (Persero) who were involved in the participation process (proposing and or implementing) the budget with a total sample of 63 respondents selected through purposive sampling. testing the quality of the data used is the validity and reliability of the data. The classical assumptions used are normality test, multicollinearity, and heteroscedasticity test. Model analysis uses multiple linear regression is used to analyze data with the help of the SPSS.23.0 program. The results showed that budget participation had a significant effect on managerial performance and organizational culture had a significant effect on managerial performance.
Downloads
References
Adrindrani, A.K. 2006. Akuntansi Manajemen. Penerbit Jogjakarta. Graha Ilmu.
Alim, M.N. 2013. “Pengaruh Ketidakpastian Stratejik dan Revisi Anggaran Terhadap Efektifitas Partisipasi Penyusunan Anggaran: Pendekatan Kontijensi”. Proceeding Simposium Nasional Akuntansi V, Semarang. Pp. 626- 634.
Fauziah, F.E. dan Hidayah, N. 2013. Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Budaya organisasi Sebagai Variabel Moderating. JurnalDinamika Ekonomi dan Bisnis.Vol.7 No. 1 Maret 2013.
Ghozali, I. 2009. Aplikasi Analisis Multivariate Dengan Program SPSS. Edisi Keempat,
Semarang: Universitas Diponegoro.
Govindarajan dan Anthony. 2011.Sistem Pengendalian Manajemen, Jilid I dan II,. Jakarta, Salemba Empat.
Hansen dan Mowen. 2006. Akuntansi Manajemen buku 1.Edisi 7. Jakarta. Salemba Empat.
Hapsari. N. 2010. Pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Budaya organisasidan Locus Of Control sebagai variabel Moderating Jurnal Ekonomi dan bisnis Indonesia, Vol. 15 No.1,2010 hal 97-14.
Mardiasmo. 2006. Akuntansi Sektor Publik, Edisi II, Yogyakarta, Penerbit Andi.
Milani, K.W. 1975. “The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: a Field Study”, The Accounting Review, 50(2), pp. 274–284
Muthaher, O. dan Sardjito, B. 2007. Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Aparat Pemerintah Daerah: Budaya Organisasi dan Budaya organisasi sebagai Variabel ModeratingSimposium Nasional Akuntansi X, Unhas Makassar.
Nor, W. 2007. Desentralisasi dan Gaya Kepemimpinan sebagai Variabel Moderating dalam Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial. Makalah disampaikan pada Simposium Nasional Akuntansi X.
Osborne, David & Peter Plastrik. (2009). Memangkas Birokrasi: Lima Strategi Menuju Pemerintahan Wirausaha (Terjemahan Ramelan Abdul Rosyid), Jakarta: PPM.
Octavia, D. 2009. Pengaruh Partisipasi Anggaran, Gaya Kepemimpinan, dan Komitmen Organisasi, Terhadap Kinerja Manajerial Pada PT pos Indonesia (Perseron) Medan Skripsi Akuntansi Universitas Sumatera Utara.
Panagaran, R. 2008. “Pengaruh Partisipasi dalam penyusunan Anggaran Organisasi terhadap hubungan antara Partisipasi Anggaran dan Kinerja Manajerial pada PDAM tirtana diprovinsi sumatera utara” Tesis magister Akuntansi, Fakultas Ekonomi Universitas Sumatera Utara.
Rawdhyfa, NR. 2018. Pengaruh Gaya Kepemimpinan, Budaya Organisasi Dan Komitmen Organisasi Terhadap Kinerja Manajerial Dan Partisipasi Anggaran (Studi pada BKD Yogyakarta dan BKD Paser). Skripsi. Fakultas Ekonomi. Universitas Islam Indonesia. Yogyakarta
Rezeki, MS. 2017. Pengaruh Partisipasi Penyusunan Anggaran, Komitmen Organisasi Dan Motivasi Kerja Terhadap Kinerja Manajerial Pada Bank Sumut Cabang Kisaran. Skripsi Sarjana. Departemen Akuntansi. Universitas Sumatera Utara
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta, Bandung.
Triseptya, GN. 2017. Pengaruh Partisipasi Anggaran, Komitmen dan Budaya Organisasi Terhadap Kinerja Manajerial Dengan Gaya Kepemimpinan Sebagai Moderasi. Journal of Management & Business.1 (1)
West, M.A. 2009. Mengembangkan Kreativitas dalam Organisasi, Edisi Pertama, Yogyakarta: Kanisius.
Wibowo. 2013. Budaya Organisasi: Sebuah Kebutuhan untuk Meningkatkan Kinerja Jangka Panjang, Jakarta: Rajawali Pers.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional.
-
Articles published in Jurnal Bisnis Terapan are licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) license, which permits anyone to copy, transform, or redistribute articles for any lawful purpose in any medium, provided appropriate credit is given to the original author(s) and Jurnal Bisnis Terapan is recognized as its original publisher. A link to this license should also be provided. Any derivative work of an article published in Jurnal Bisnis Terapan must also be shared under the same (or compatible) license.
-
Both copyright and publishing rights on articles are retained by the respective author(s), without restrictions. Only a non-exclusive license is granted to Jurnal Bisnis Terapan to publish the article and identify itself as its original publisher.
