Selasa, 26 Maret 2013

PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL PERUSAHAAN MELALUI KECUKUPAN ANGGARAN, KOMITMEN ORGANISASI, KOMITMEN TUJUAN ANGGARAN, DAN JOB RELEVANT INFORMATION (JRI)

Oleh : Stefani Lily Indarto, Stephana Dyah Ayu 
Publikasi pada : SERI KAJIAN ILMIAH, Volume 14, Nomor 1, Januari 2011

ABSTRACT
The relation between budgetary participation and managerial performance has been examined in several accounting studies with conflicting result. The conflicting evidence may reflect the influence of a contingency variable. This study investigated the effect of budgetary adequation, organizational commitment, budgetary goals commitment, and job relevant information on the relationship between budget participation and managerial performance. The responses of 152 middle manager, drawn from a cross-department in Central of Java, to a questionnaire survey, were analyzed by examining the regression model. The result indicated that the high degree of budget participation was associated with higher managerial performance under conditions of high budgetary adequation, organizational commitment, budgetary goals commitment, and job relevant information. Under conditions of high budgetary adequation, organizational commitment, budgetary goals commitment, and job relevant information, high degree of budget participation was associated with higher managerial performance. This study also found that there were a positive relationship between budget participation and managerial performance, and a positive relationship between budgetary adequation, organizational commitment, budgetary goals commitment, job relevant information, and managerial performance.
Keywords: budget participation, budgetary adequation, organizational commitment, budgetary goals commitment, job relevant information, managerial performance
 

PENDAHULUAN
Anggaran secara khusus digambarkan sebagai data kuantitatif atau ungkapan keuangan dari rencana strategis jangka pendek dan jangka panjang perusahaan, yang memuat tujuan dan tindakan dalam mencapai tujuan tersebut (Hansen dan Mowen, 2000). Karena itu, bagi perusahaan proses penyusunan anggaran menjadi hal penting yang harus diperhatikan agar dapat mencapai tujuan perusahaan. Anggaran yang terlalu menekan, cenderung menimbulkan sikap agresif manajer tingkat bawah terhadap manajer tingkat atas yang kemudian dapat mengakibatkan inefisiensi dan penurunan kinerja

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