PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL DENGAN KECUKUPAN ANGGARAN DAN JOB-RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING

2012 ◽  
Vol 8 (1) ◽  
pp. 19
Author(s):  
Eko Budi Santoso ◽  
Tommi Adrian Hartanto
Keyword(s):  
Mail Survey ◽  
Relevant Information ◽  
Survey Method ◽  
Managerial Performance ◽  
Christian University ◽  
Public Sector Organization ◽  
Budgetary Participation ◽  
And Performance ◽  
Performance Budget ◽  
Intervening Variables

The aims of this study is to examine the budgetary participation and performance relationship in public sector organization. This research also attempts to examine whether budget adequacy and job-relevant information mediate the budgetary participation and performance relationship.Questionnaires data is collected using mail survey method. From 53 questionnaires were given to chief leveled as managers in Duta Wacana Christian University, questionnaires with complete answer were 50 questionnaires (94, 33%). A path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerialperformance.The result of these study shows that the influence of between budget participation toward managerial performance through job-relevant information is higher than the direct influence of budget participation toward managerial performance. Budgetary participation also directly influence budget adequacy and job-relevant information. However, budgetary participation did not affect managerial performance via the intervening variables of budget adequacy.Keywords: budget participation, managerial performance, budget adequacy, hob-relevant information

scholarly journals Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Motivasi, Komitmen Organisasi, dan Job relevant information (JRI) sebagai Variabel Moderating pada Perguruan Tinggi Swasta di Provinsi Gorontalo

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Regina Amalia Bumulo ◽  
Lintje Kalangi ◽  
Jessy Warongan
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Quantitative Research ◽  
Private Universities ◽  
Relevant Information ◽  
Survey Method ◽  
Managerial Performance ◽  
Budgetary Participation

Abstract. This research is intended to analyze the effect of budgetary participation on managerial performance, and to analyze if motivation, organizational commitment, and job relevant information are able to moderate, in terms of strengthen the effect of budgetary participation, on managerial performance in private universities in Gorontalo Province. This is a quantitative research. It employed survey method. The data were collected by distributing questionnaires to 129 respondents who are structurally positioned of those private universities. Data were analysed by moderated regression analysis (MRA). Results have shown that: (1) Budgetary participation has a positive and significant effect on managerial performance, (2) Motivation does not strengthen the effect of budgetary participation on managerial performance, (3) Organizational commitment does not strengthen the effect of budgetary participation on managerial performance, (4) Job relevant information weaken the effect of budgetary participation on managerial performance.Keywords: Budgetary Participation, Managerial Performance, Motivation, Organizational Commitment, Job Relevant InformationAbstrak. Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial, serta apakah motivasi, komitmen organisasi, dan job relevant information memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pimpinan Perguruan Tinggi Swasta di Provinsi Gorontalo. Penelitian ini menggunakan metode survey dengan pendekatan asosiatif kuantitatif. Data diperoleh dengan cara penyebaran kuesioner kepada 129 responden yang merupakan para pejabat struktural Perguruan Tinggi Swasta di Provinsi Gorontalo. Teknik analisis data yang digunakan adalah moderated regression analysis (MRA). Berdasarkan hasil analisis data dapat disimpulkan bahwa: (1) Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. (2) Motivasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (3) Komitmen organisasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (4) Job relevant information memperlemah pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial.Kata kunci: Partisipasi Penyusunan Anggaran, Kinerja Manajerial, Motivasi, Komitmen Organisasi, Job Relevant Information

scholarly journals PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI

BISMA ◽  
2017 ◽  
Vol 11 (2) ◽  
pp. 139
Author(s):  
Frenni Ernis ◽  
Raden Andi Sularso ◽  
Siti Maria Wardayati
Keyword(s):  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Relevant Information ◽  
Equation Modeling ◽  
Managerial Performance ◽  
The Government ◽  
Performance Budget ◽  
Intervening Variables ◽  
Positive Effect

Abstract: This study aimed to analyze the effect of budget participation on managerial performance with organizational commitment and motivation as the intervening variables. Data were collected by distributing questionnaires to structural officials of the Government of Bondowoso Regency. The collected data were then analyzed using Structural Equation Modeling (SEM). Results showed that budget participation has significant and positive effect on managerial performance. Budget participation also has a positive and significant effect on organizational commitment and motivation. Results of the research also demonstrate that organizational commitment and motivation have positive and significant effects on managerial performance. Budget participation also affects managerial performance through organizational commitment and motivation. Keywords:     Budget Participation, Organizational Commitment, Motivation, Job Relevant Information, and Managerial Performance.

scholarly journals The Impact of Budget Participation towards Managerial Performance: Job Satisfaction and Perception of Innovation as the Intervening Variables (A Case Study for the Regional District Organization (OPD), Districts of Kudus)

2019 ◽  
Vol 2 (2) ◽  
pp. 138
Author(s):  
Nanik Ermawati ◽  
Diah Ayu Susanti ◽  
Zamrud Mirah Delima
Keyword(s):  
Job Satisfaction ◽  
Managerial Performance ◽  
Test Tool ◽  
Budgetary Participation ◽  
Questionnaire Method ◽  
The Impact ◽  
Performance Budget ◽  
Intervening Variables ◽  
Perception Of Innovation

The preparation of the budget for the Regional District Organization (OPD) of the Kudus Regency adopted a budget participation model that involved OPD employees from the head of the OPD to the staff. With the involvement of OPD employees in preparing this budget, it can provide improved managerial performance of OPD employees in their work. But there are several other factors that can improve performance, including job satisfaction and perception of innovation. Therefore in this study will be explained the effect of budget participation on managerial performance through the perception of innovation and job satisfaction as an intervening variable in the regional device organization in Kudus Regency. This research was conducted by questionnaire method through data collection techniques by giving a set of questions to respondents. Questionnaires were given to OPD employees consisting of heads of regional apparatus organizations, field heads, section heads and staff. The test tool used in this study is Path path analysis. The results showed that budgetary participation, job satisfaction, innovation perception had an effect on managerial performance, budget participation had an effect on job satisfaction and perceptions of innovation, but job satisfaction and innovation perception were not able to mediate the influence of budget participation on managerial performance.

scholarly journals The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship between Budgetary Participation and Managerial Performance

2008 ◽  
Vol 10 (2) ◽  
pp. 185 ◽  
Author(s):  
Etty Murwaningsari
Keyword(s):  
Organizational Commitment ◽  
Procedural Justice ◽  
Mail Survey ◽  
Primary Data ◽  
Survey Method ◽  
Managerial Performance ◽  
Subsequent Test ◽  
Budgetary Participation ◽  
The Relationship

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.

scholarly journals Pengaruh Partisipasi Anggaran dan Gaya Kepemimpinan Terhadap Kinerja Manajerial dengan Job Relevant Information sebagai Pemoderasi

2019 ◽  
Vol 29 (3) ◽  
pp. 987
Author(s):  
Muhammad Syukri ◽  
Ni Ketut Surasni ◽  
Lalu M. Furkan
Keyword(s):  
Leadership Style ◽  
Relevant Information ◽  
Original Sample ◽  
Managerial Performance ◽  
Work Related ◽  
Related Information ◽  
Budgetary Participation

The study aims to reveal the effect of budgetary participation and leadership style on managerial performance as well as the influence of job relevant information in strengthening the influence of budgetary participation relationships and leadership style on managerial performance. Sources of data in the study using a questionnaire distributed to 43 West Lombok Regency OPD. The results showed budget participation and leadership style involved managerial performance and the original sample value showed positive budget participation and leadership style related to the direction of managerial performance, work related information did not support job relevant information did not support improvement of leadership style on managerial performance and sample value Original shows negative. Keywords : Budgetary Participation; Leadership Style; Job Relevant Information Managerial Performance.

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING

2020 ◽  
Vol 2 (2) ◽  
pp. 185-228
Author(s):  
Usman Rahman ◽  
Basri Modding ◽  
Amiruddin Amiruddin
Keyword(s):  
Quantitative Methods ◽  
Sampling Method ◽  
Relevant Information ◽  
Primary Data ◽  
Managerial Performance ◽  
Sampling Formula ◽  
Budgetary Participation ◽  
Independent Variable ◽  
The Relationship ◽  
Test Result

This study aims to determine and test empirically the influence of budgetary participation on managerial performance with Job Relevant Information as a moderating variable. The variables used in this research are the participation of budget preparation as independent variable, and Job Relevant Information as moderating variable, while the implementation of managerial performance as dependent variable. This study uses quantitative methods because it emphasizes the testing of theories through the measurement of research variables with and perform data analysis with statistical procedures. The type of data used in this study is the primary data. Primary data was obtained from the distribution of questionnaires to several OPD Kabupaten Pinrang. Sampling method used is by using the sampling formula with the sample obtained as many as 176 respondents. Hypothesis testing was done by using multiple regression statistic test and regression analysis of moderation with residual approach. The results showed that the participation of budget preparation has a positive and significant effect on managerial performance. Based on criteria of moderating variable from result of MRA, job relevant information in this research is moderating variable. Job relevant information strengthens the relationship between budgetary participation with managerial performance as seen from t test result and anova test after input interaction variable, it is known that probability significance above 0,05 is significant.

Strategic Performance Measurement Systems, Job-Relevant Information, and Managerial Behavioral Responses—Role Stress and Performance

2007 ◽  
Vol 19 (1) ◽  
pp. 43-69 ◽  
Author(s):  
Laurie Burney ◽  
Sally K. Widener
Keyword(s):  
Performance Measurement ◽  
Behavioral Responses ◽  
Relevant Information ◽  
Performance Measurement System ◽  
Managerial Performance ◽  
Strategic Performance ◽  
Role Stressors ◽  
Performance Measurement Systems ◽  
And Performance ◽  
Managerial Experience

This study explores managerial behavioral responses associated with the extent to which a firm's performance measurement system is linked to its strategy (SPMS). We hypothesize that an SPMS is positively associated with higher levels of job-relevant information (JRI) and lower levels of role stressors, which are then associated with higher levels of managerial performance. Using survey data from over 700 respondents, we find that an SPMS positively affects performance through its relations with JRI and role ambiguity (RA). Managers perceive that they have higher levels of JRI and lower levels of both role conflict (RC) and RA when they have an SPMS closely linked to strategy. In turn, performance is higher when managers perceive that their RA is lower. Additionally, we find that the link to the evaluative process, complexity, and managerial experience moderate the relations between an SPMS and JRI, RA, and RC.

scholarly journals Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

2020 ◽  
Vol 31 (82) ◽  
pp. 14-32
Author(s):  
Micheli Aparecida Lunardi ◽  
Vinícius Costa da Silva Zonatto ◽  
Juliana Constâncio Nascimento
Keyword(s):  
Information Sharing ◽  
Management Practices ◽  
Positive Influence ◽  
Structural Equations ◽  
Cognitive Effects ◽  
Managerial Performance ◽  
Conditioning Factors ◽  
Budgetary Participation ◽  
And Performance ◽  
The Relationship

ABSTRACT This article aims to analyze the mediating cognitive effects of vertical information sharing in the budgeting process on the relationship between budgetary participation and managerial performance. The behavioral literature in the area of accounting has diverged regarding the cognitive effects of budgetary participation on managerial performance. Evidence found in this literature reveals that there are possible intervening variables in this relationship that may influence the cognitive effects of participation on performance. Considering that budgetary participation can affect the cognition and performance of individuals at work, it is relevant to analyze the budget management practices adopted by organizations and the effects they have on individuals with budgetary responsibilities. The evidence found shows that an organization’s budgetary configuration influences the way information sharing will occur and will consequently have cognitive effects on managerial performance. This descriptive study was conducted by collecting data and employing a quantitative approach to analyze them, using structural equations modeling. The research sample comprised 316 respondents with budgetary responsibilities who carry out the role of controller, controlling manager, or controlling coordinator in Brazilian companies. The results show that budgetary participation positively influences vertical information sharing, which presented a positive influence on managerial performance. Vertical information sharing results from cognitive effects of budgetary participation. Higher levels of vertical information sharing are reflected in lower role ambiguity and better managerial performance. Even if individuals with budgetary responsibilities perceive the existence of information asymmetry in the work environment, its effects on performance are not significant. These results contribute to understanding the mediating cognitive effects of information sharing on the relationship between participation and performance, revealing that the effects of participation on performance may not occur based on a simple causality relationship, but instead based on certain conditioning factors.

scholarly journals PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro)

2016 ◽  
Vol 13 (2) ◽  
pp. 125
Author(s):  
Hanifatuz Zahro ◽  
Indira Januarti
Keyword(s):  
Indirect Effects ◽  
Goal Commitment ◽  
Direct And Indirect Effects ◽  
Managerial Performance ◽  
Fairness Perception ◽  
Relationship Of ◽  
The Relationship ◽  
Performance Budget ◽  
Intervening Variables ◽  
Positive Effect

This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 189 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 72 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performance. The results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment. But budget participation didn’t has indirect effect to managerial performance with perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment as intervening variables

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