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

. . . . . . . . . . . . . (baca selengkapnya)

Artikel Lengkap dikompilasi oleh/ HUBUNGI :

Kanaidi, SE., M.Si  (Penulis “Buku Dasar-Dasar PERIKLANAN”, Service Quality and Motivation Trainer, Dosen Marketing Management,  Praktisi Bisnis)

email : kanaidi@yahoo.com atau kanaidi963@gmail.com atau kanaidi@poltekpos.ac.id

Jln. Sariasih No. 54 BANDUNG 40151

HP. 08122353284 - 087822984716  Telp/Fax. 022-4267749

PIN BBm : 27CBC148      

Facebook : Kanaidi Ken & Kanaidi Ken Part II

-------------------------------------------------------------

Butuh Artikel/Jurnal Lainnya ?, click di :

Kami memiliki beberapa Artikel/Jurnal tentang :

• Jurnal “BALANCED SCORECARD”....click di http://ken-keuangan.blogspot.com/
• Jurnal “MANAJEMEN SDM” .....click di http://ken-msdm.blogspot.com/
• Jurnal “CUSTOMER TRUST”.....click di  http://www.ken-trust.blogspot.com/
• Jurnal “Good Corporate Governance (GCG)” … click di http://ken-gcg.blogspot.com/
• Jurnal “ICT” … click di http://ken-ict.blogspot.com/
• Jurnal “Corporate Image” … click di http://ken-image1.blogspot.com/
• Jurnal “Customer Value” … click di http://www.ken-value.blogspot.com/
• Jurnal “Customer Loyalty” … click di http://ken-loyalty.blogspot.com/
• Jurnal “Brand & Merek” … click di http://ken-merek.blogspot.com/
• Jurnal “Service Quality” … click di http://ken-servqual1.blogspot.com/
• Jurnal “MARKETING & BUSINESS” … click di http://ken-promark.blogspot.com/
• Jurnal “Customer Satisfaction” … click di http://ken-kepuasan.blogspot.com/
• Jurnal “Personal Selling” … click di http://ken-selling.blogspot.com/
• Jurnal “Corporate Culture” … click di http://ken-culture.blogspot.com/
• Jurnal “Customer Relationship Management (CRM)” … click di http://ken-crm.blogspot.com/
• Jurnal “DELPHI METHOD” … click di http://ken-delphi.blogspot.com/
• Jurnal “Kewirausahaan (Entrepreneurship)” … click di http://ken-entrepreneurship.blogspot.com/
• Business Plan dan Marketing Plan… click di http://ken-businessplan.blogspot.com/
• Artikel “Competitive Strategy” … click di http://ken-persaingan.blogspot.com/
• Jurnal “Customer Behavior (Perilaku Konsumen)”… click di http://ken-behavior.blogspot.com/
• Jurnal “LKMS (Lembaga Keuangan Mikro Syariah)”… click di http://lkmsnetkas.blogspot.com/
• Artikel “Dunia PERIKLANAN” … click di http://ken-iklan.blogspot.com/
• Artikel “QFD (Quality Function Deployment)” … click di http://ken-qfd.blogspot.com/
• Artikel “STP (Segmenting, Targeting, & Positioning)”  … click di http://ken-stp.blogspot.com/
• Jurnal “EXPERIENTIAL MARKETING”  … click di http://ken-experiental.blogspot.com/
• Jurnal “CSR”  … click di http://ken-csr1.blogspot.com/
• Jurnal “MEREK (Brand)”  … click di http://ken-merek.blogspot.com/
• Jurnal “PERIKLANAN (Advertising)”  … click di http://ken-iklan.blogspot.com atau di http://ken-iklan1.blogspot.com/ atau di http://ken-iklan2.blogspot.com/ atau di http://ken-iklani.blogspot.com/