Partisipasi Anggaran, Komitmen Organisasi dan Kinerja Manajerial dengan Gaya Kepemimpinan dan Budaya Organisasi sebagai Pemoderasi

ABSTRACT The success of an organization in achieving its goals depends largely on managerial performance. This study aims to analyze organizational participation and commitment to managerial performance through leadership styles and organizational culture as moderating variables. This study uses a quantitative approach by testing the hypothesis to see the correlation between budgetary participation and organizational commitment to managerial performance with leadership style and organizational culture as a moderating variable. The leadership style does not moderate budget participation and organizational commitment to managerial performance. Organizational culture moderates budget participation in managerial performance but organizational culture does not moderate the organizational commitment to managerial performance in the scope of the Directorate of Disease Prevention and Control of the Ministry of Health. ABSTRAK Keberhasilan suatu organisasi dalam mencapai tujuan sebagian besar tergantung pada kinerja manajerial. Penelitian ini bertujuan untuk menganalisis partisipasi penyusunan dan komitmen organisasi terhadap kinerja manajerial melalui gaya kepemimpinan dan budaya organisasi sebagai variable moderasi. Gaya kepemimpinan tidak memoderasi partisipasi anggaran dan komitmen organisasi terhadap kinerja manajerial. Budaya organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial tetapi budaya organisasi tidak memoderasi antara komitmen organisasi terhadap kinerja manajerial di ruang lingkup Direktorat Pencegahan Dan Pengendalian Penyakit Kementerian Kesehatan. JEL Classification: M41, H83

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Partisipasi Anggaran, Komitmen Organisasi dan Kinerja Manajerial dengan Gaya Kepemimpinan dan Budaya Organisasi sebagai Pemoderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v6i02.1215 ◽

2019 ◽

Vol 6 (02) ◽

pp. 13-22

Author(s):

Pemi Pangestu Andika

Keyword(s):

Organizational Culture ◽

Organizational Commitment ◽

Leadership Styles ◽

Leadership Style ◽

Jel Classification ◽

Managerial Performance ◽

Moderating Variables ◽

Organizational Participation ◽

Budgetary Participation ◽

And Control

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Effect of budget participation towards regional government managerial performance

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v6n3.638 ◽

2019 ◽

Vol 6 (3) ◽

pp. 101-107 ◽

Cited By ~ 1

Author(s):

Fransiscus De Romario ◽

I Gusti Ayu Made Asri Dwija Putri ◽

I Dewa Nyoman Badera ◽

I Nyoman Wijana Asmara Putra

Keyword(s):

Organizational Culture ◽

Organizational Commitment ◽

Local Government ◽

Leadership Style ◽

Sampling Technique ◽

Relevant Information ◽

Survey Method ◽

Regional Government ◽

Managerial Performance ◽

Moderating Variables

This research was intended at examining the effect of budget participation towards managerial performance with organizational commitment, job-relevant information, organizational culture, and leadership style as moderating variables on local government in Sikka Regency, NTT. The questionnaire survey method was distributed to local government structural officials. The sampling technique was purposive sampling method. The data analysis technique used moderated regression analysis method. The results of the study showed: 1) budget participation has a positive effect on managerial performance, 2) organizational commitment was not able to moderate the effect of budget participation on managerial performance, 3) job-relevant information was able to act as a moderator that strengthens the effect of budget participation on managerial performance, 4) organizational culture was not able to moderate the effect of budget participation on managerial performance, 5) the leadership style was not able to moderate the effect of budget participation on managerial performance.

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The Effect of Budgetary Participation, Organizational Commitment, and Leadership Styles on the Employees’ Performance

SEISENSE Journal of Management ◽

10.33215/sjom.v2i1.97 ◽

2019 ◽

Vol 2 (1) ◽

pp. 107-117

Author(s):

Mila Purani Sistiyan ◽

Palikhatun Palikhatun ◽

Payamta Payamta

Keyword(s):

Organizational Commitment ◽

Leadership Styles ◽

Leadership Style ◽

Primary Data ◽

Authoritarian Leadership ◽

Democratic Leadership ◽

Independent Variables ◽

Budgetary Participation ◽

Work Units ◽

Positive Effect

Aim -This study aimed at gaining the empirical evidence vis-a-vis the effect of budgetary participation, organizational commitment, and leadership styles on the employees’ performance. Design -This study made use of the primary data garnered from questionnaires distributed to the employees who were directly engaged in the preparation of budget within the work units in working area of the state treasury service office (in Indonesian language known by Kantor Pelayanan Perbendaharaan Negara and abbreviated as KPPN) of Surakarta. The work units covered several regions such as Surakarta, Sukoharjo, and Wonogiri. This study incorporated 80 work units under both ministry and institution. Of 165 questionnaires which were distributed, 116 pieces were returned and could further be analyzed. The independent variables in this study fell into budgetary participation, organizational commitment, and leadership styles, whereas the dependent variable was the employees’ performance. Findings -The results indicated the following details: 1) budgetary participation had a positive effect on the employees ‘performance; 2) organizational commitment had a positive effect on the employees’ performance; 3a) the authoritarian leadership style had no effect on the employees’ performance; 3b) the democratic leadership style had a positive effect on the employees’ performance; and 3c) the laissez-faire leadership style had no effect on the employees’ performance.

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PENGARUH BUDAYA DAN KOMITMEN ORGANISASI SERTA HUBUNGANNYA ANTARA PARTISIPASI PENGANGGARAN DAN KINERJA MANAJERIAL PERUSAHAAN AMDK DI PASURUAN

Manajemen Bisnis ◽

10.22219/jmb.v2i1.1480 ◽

2013 ◽

Vol 2 (1) ◽

Author(s):

Titik Wijayanti

Keyword(s):

Organizational Culture ◽

Organizational Commitment ◽

Significant Relationship ◽

Response Rate ◽

Negative Influence ◽

Stratified Sampling ◽

Managerial Performance ◽

Budgetary Participation ◽

Analyze Data

PENGARUH BUDAYA DAN KOMITMEN ORGANISASI SERTAHUBUNGANNYA ANTARA PARTISIPASI PENGANGGARAN DANKINERJA MANAJERIAL PERUSAHAAN AMDK DI PASURUANTitik WijayantiMagister Manajemen Universitas Muhammadiyah MalangE-mail: [email protected] study examines the effects of 1) budgetary participation on the managerial performance and 2)organizational culture on moderating relationship between budgetary participation and managerialperformance. This study also examine organizational commitment on moderating the relationshipbetween budgetary participation and managerial performance. This study use data obtained fromAMDK companies in Pasuruan through proportional stratified sampling. This studies’ respondentsare middle and lower managers in 20 AMDK companies in Pasuruan, East Java, Indonesia. From120 questionnaires distribute to respondents, only 68 questionnaires were returned and were useablefor analysis a response rate of 56,67 %. The method to analyze data is a moderating regressionanalysis. The results show that budgetary participation has no influence on managerial performance.Organizational culture as moderating variable has no influence on relationship between budgetaryparticipation and managerial performance. Organizational commitment as moderating variable hasa negative influence and significant relationship between budgetary participation and managerialperformance.Keywords: organizational culture, organizational commitment, budgetary participation and managerialperformance

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Budaya Organisasi dan Gaya Kepemimpinan Transformasional dalam Komitmen Resimen Mahasiswa

IJIP : Indonesian Journal of Islamic Psychology ◽

10.18326/ijip.v1i1.81-104 ◽

2019 ◽

Vol 1 (1) ◽

pp. 81-104

Author(s):

Lisa Ardaniyati ◽

Abdul Mujib ◽

Liany Luzvinda

Keyword(s):

Transformational Leadership ◽

Organizational Culture ◽

Organizational Commitment ◽

Leadership Styles ◽

Multiple Regression ◽

Leadership Style ◽

Significant Influence ◽

Sampling Technique ◽

Probability Sampling ◽

Transformational Leadership Style

This study aimed at determining the effect of organizational culture and transformational leadership styles on organizational commitment to student regiments. This study used a quantitative approach to the method of multiple regression and sampling using non-probability sampling with purposive sampling technique. The results of this study indicated that based on hypothesis testing using multiple regression, R square values (R2) of all research variables tested were 0.410 or 41.0% with a significant value of 0,000 or p 0.05 while F calculated was 7,422 from F table 4.4. This showed that there was a significant influence of organizational culture and transfomational leadership style so that the higher the awareness of members of the organizational culture and transformational leadership style that was applied, would increase commitment to the organization. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi dan gaya kepemimpinan transformasional terhadap komitmen organisasi pada resimen mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif metode multipel regression dan pengambilan sampel mengunakan non-probability sampling dengan teknik sampling purposive. Hasil penelitian ini menunjukan bahwa berdasarkan uji hipotesis menggunakan multipel regression, didapatkan nilai R square (R2) dari semua variabel penelitian yang diujikan yaitu 0,410 atau 41,0% dengan nilai signifikan sebesar 0,000 atau p0,05 sementara F hitung didapat sebesar 7.422dari F tabel 4.4. Hal ini menunjukan bahwa terdapat pengaruh signifikan budaya organisasi dan gaya kepemimpinan transfomasional sehingga semakin tinggi kesadaran anggota terhadap budaya organisasi dan gaya kepemimpinan transformasional yang diterapkan maka akan meningkatkan komitmen terhadap organisasi.

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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA DAN KEPUASAN KERJA DENGAN GAYA KEPEMIMPINAN TRANSAKSIONAL DAN TRANSFORMASIONAL SEBAGAI VARIABEL PEMODERASIANNYA (Studi pada SKPD Provinsi Yogyakarta)

Inovbiz: Jurnal Inovasi Bisnis ◽

10.35314/inovbiz.v3i2.24 ◽

2015 ◽

Vol 3 (2) ◽

pp. 30

Author(s):

Husni Mubarak

Keyword(s):

Job Satisfaction ◽

Transformational Leadership ◽

Job Performance ◽

Leadership Styles ◽

Transactional Leadership ◽

Leadership Style ◽

Provincial Government ◽

Moderating Variables ◽

Budgetary Participation

Abstract: This research investigated the model of budgetary participation to leadership styles. This model which is more focused in examination of previous research on job performance and job satisfaction with transactional and transformational variables as moderating variables is based on research by Adler and Reid (2008). SEM techniques used to collect data from questionnaires in the SKPD of the Yogyakarta Provincial Government, Indonesia. This research finds to explain that the behavior of executing the budget on transactional variables has a interaction which (between leader and follower) is a synergy making job relationship. The transformational variables in this research find the interaction which leader and follower are not in line in the job process and the results indicated the possibility of worsening on the job. This research purposed to meet that it is can contribute positively to the concept and build harmony between behavior, budget participation, and leadership style in budget participation. Keyword: transactional leadership, transformational leadership, budget participation, job performance and job satisfaction.

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Examining the impacts of organizational culture and leadership styles on the organizational performance indicators

Acta Medicinae et Sociologica ◽

10.19055/ams.2020.11/31/4 ◽

2020 ◽

Vol 11 (31) ◽

pp. 39-54

Author(s):

Said Abujudeh

Keyword(s):

Job Satisfaction ◽

Organizational Culture ◽

Organizational Commitment ◽

Organizational Performance ◽

Leadership Styles ◽

Leadership Style ◽

Performance Indicators ◽

Performance Enhancement ◽

Significant Performance ◽

The Relationship

The objective of this study is to examine the relationship between organizational culture and leadership and their impacts on such organizational performance indicators, organizational commitment and job satisfaction, by reviewing some of the previous organizational culture and leadership literature to clarify the links between both variables and their impacts on performance indicators. One might assume that a better organizational culture along with appropriate leadership style can lead to a higher level of job satisfaction and stronger commitment. Accordingly, if an organization has a strong organizational culture with a suitable leadership style which is able to keep the organization integration, this will result in the strengthening of organizational commitment, job satisfaction, and significant performance enhancement.

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ANALISIS PENGARUH GAYA KEPEMIMPINAN, KEPUASAN KERJA, DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL INTERVERNING

Al-Risalah ◽

10.34005/alrisalah.v8i2.373 ◽

2019 ◽

Vol 8 (2) ◽

pp. 73-96

Author(s):

Lili Supriyadi

Keyword(s):

Job Satisfaction ◽

Organizational Culture ◽

Organizational Commitment ◽

Leadership Styles ◽

Leadership Style ◽

Significant Influence ◽

Structural Equation ◽

Organization Culture ◽

Future Research ◽

Cultural Organization

This research is aimed to examine the influence of Leadership styles and Organizational culture to Job Satisfaction. It is also to study the effect of Job Satisfaction to Organizational Commitment and to test the Cultural Organization, Leadership Styles, and Job Satisfaction toward Employee's Performance using Organizational Commitment as intervening variable. The use of these variables are based on the previous research by Koesmono (2005), Kirk L. Rogga (2001), Yuwalliatin (2006), Masrukhin & Waridin (2006), Morrison (1997), Samad (2005), Shea, M. (1999) dan Lok, Peter (2004) which found the direct effect and indirect effect of Organizational Culture, Leadership Style toward Job Satisfaction, Job Satisfaction toward Organizational Commitment, and Organization Culture, Leadership Style and job satisfaction toward Employee's performance using Organizational Commitment to be variabel interverning. Theses variables enable us to solve problems in PT. Garda Jakarta. The sample of this research was 100 employees of PT. Garda Jakarta. Structural Equation Model (SEM) was run by AMOS software to analyze data. The result showedthat Leadership Styles and Cultural Organization gives positive significant influence to JobSatisfaction, Job Satisfaction gives significant influence to Organizational Commitment, Organization Culture gives significant influence to Employee's performance, leadership style gives influence to Employee's Performance, Organization Culture, Leadership Style, and Job Satisfaction contributes an significant influence to Employee's Performance using Organizational Commitment to be variabel interverning. This empirical result indicates that Leadership Styles and Organizational Commitment become one of many causes that trigger low Employee's Performance Job Satisfaction, and Cultural Organization. The company needs to consider Leadership Styles, Organizational Commitment in order to increase Employee's Performance because those factors proved depend on them. Theoritical implications and suggestions for future research have been elaborated at the end of this study.

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Hotel di Kota Yogyakarta)

Jurnal REKSA Rekayasa Keuangan Syariah dan Audit ◽

10.12928/j.reksa.v5i1.157 ◽

2018 ◽

Vol 5 (1) ◽

pp. 54

Author(s):

Eka Ningsih Puji Rahayu

Keyword(s):

Regression Analysis ◽

Leadership Style ◽

Primary Data ◽

Managerial Performance ◽

Moderating Variables ◽

Budgetary Participation

This study aims to determine the effect of budgetary participation on managerial performance with decentralization, leadership style, and motivation as moderating variables. Primary data from 36 respondents consisting of hotel manager, heads of divisions and employees were obtained through direct survey from one hotel in Yogyakarta. Regression analysis were run four times to test four hypotheses. The results shows that only decentralization variable was found as moderating variable in strengthening the effect of budgetary participation on managerial performance.

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Pengarug Gaya Kepemimpinan, Budaya Organisasi, dan Kepercayaan Pegawai terhadap Komitmen Organisasi pada Suku Dinas Pendidikan Dasar Kota Administrasi Jakarta Barat

Formatif Jurnal Ilmiah Pendidikan MIPA ◽

10.30998/formatif.v3i3.131 ◽

2015 ◽

Vol 3 (3) ◽

Author(s):

Soeparlan Kasyadi

Keyword(s):

Organizational Culture ◽

Organizational Commitment ◽

Strategic Planning ◽

Human Resources ◽

Path Analysis ◽

Leadership Style ◽

Basic Education ◽

Human Resources Development ◽

Resources Development ◽

Unit Analysis

This research is aimed at obtaining information related to the affect of the leadership style, organizational culture, and employees’ trust on organizational commitment. Research has been implemented using path analysis after all variables put into a matrix of correlation. In this research, employees had been chosen as a unit analysis and 65 samples selected randomly. The results of research found out that: (1) there is direct affect of leadership style on employees’ trust; (2) there is direct affect of organizational culture on employees’ trust; (3) there is direct affect of leadership style on organizational commitment; (4) there is direct affect of organizational culture on organizational commitment; and (5) there is direct affect of employees’ trust on organizational commitment. Based on those findings it could be concluded that any changing or variation which occurred to the organizational commitment of Basic Education Office in West Jakarta had been effected by leadership style, organizational culture, and trust to employees. Therefore, leadership style, organizational culture, and employees’ trust should be put into strategic planning of human resources development in increasing the organizational commitment of Basic Education Office in West Jakarta, however other variables are necessary to be taken into account properly.

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