Pengaruh Need for Achievement Terhadap Job Performance dengan Budgetary Participation sebagai Variabel Intervening

  • Yusar Sagara Universitas Islam Negeri Syarif Hidayatullah, Jakarta
  • Indah Permatasari Universitas Islam Negeri Syarif Hidayatullah, Jakarta
  • Roebiandini Soemantri Universitas Padjadjaran, Bandung
DOI: https://doi.org/10.35838/jrap.2020.007.01.9
Abstract views: 958 | PDF downloads: 718
Keywords: need for achievement, budgetary participation, job perfomance

Abstract

ABSTRACT

      Employee performance is very important to determine success and failure in achieving organizational goals. But the high performance of employees depends on motivation and a supportive work environment. So that in this study aims to examine the relationship between need for achievement which is a motivation for employees to participate in the budget so that it indirectly affects the performance improvement at the Planning and Finance Bureau of the Secretariat General of the Ministry of Finance. The sample selection technique used in this study was purposive sampling. 72 respondents were obtained as samples. Data analysis and hypothesis testing methods are used using the Structural Equation Model (SEM) with the help of Lisrel 8.80. Normality test is carried out before using Structural Equation Model (SEM) analysis. The results of this study indicate that directly or indirectly the need for achievement has a positive and significant effect on job performance through budget participation. This study has implications for the design of an effective budgeting process by involving the concept of motivation which creates a responsibility in achieving the goals that have been designed.

ABSTRAK

      Kinerja pegawai sangat penting untuk menentukan keberhasilan dan kegagalan dalam pencapaian tujuan organisasi. Namun tingginya kinerja pegawai tergantung dari motivasi dan lingkungan kerja yang mendukung. Sehingga dalam penelitian ini bertujuan mengkaji keterkaitan antara need for achievement yang menjadi suatu motivasi pegawai dalam melakukan partisipasi anggaran sehingga secara tidak langsung  berdampak pada peningkatan kinerja pada Biro Perencanaan dan Keuangan Sekretariat Jenderal Kementrian Keuangan.  Teknik pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sebesar 72 responden diperoleh sebagai sampel. Metode analisis data dan pengujian hipotesis yang digunakan menggunakan Structural Equation Model (SEM) dengan bantuan Lisrel 8.80. Uji normalitas dilakukan sebelum menggunakan analisis Structural Equation Model (SEM). Hasil penelitian ini menunjukkan bahwa secara langsung maupun tidak langsung  need for achievement berpengaruh positif dan signifikan terhadap job performance melalui  budgetay participation. Studi ini memiliki implikasi untuk desain proses penganggaran yang efektif dengan melibatkan konsep motivasi yang meciptakan sebuah tanggung jawab dalam mencapai tujuan yang telah dirancang.

JEL Classification: J24, L21

References

Acquah, Andrews. (2017). Implication of The Achivement Motivation Theory for School Management in Ghana: A Literature Review. Research on Humanities and Social Sciences 7(5): 10-15.

Al-Omari, K., & Okasheh, H. (2017). The Influence orf Work Environment on Job performance: A Case Study of Engineering Company in Jordan. International Journal of Applied Engineering Research 12(24): 15544-15550.

Andison., & Augustine, Y. (2017). Partisipasi Ang-garan, Kepuasan Kerja dan Kinerja Manajerial: Studi Pada Bisnis Keluarga Pempek di Kota Palembang. Jurnal Bisnis dan Manajemen 7(1): 73-82.

Aziti, T. M. (2019). Pengaruh Motivasi Kekuasaan, Motivasi Afiliasi, dan Motivasi Berprestasi Terhadap Kinerja Karyawan PT.X. Manage-ment and Entrepreneurship Journal. 2(2):71-82.

Chong, Vincent, K., & Khudzir, N. (2018). The Effect of Mutual Monitoring and Need for achieve-ment on Budgetary Slack in a Team-Based En-voronment. Advances in Accounting Beharvior-al Research 21: 1-19.

Djalil, M. A., Indriani, M., & Muttaqin. (2017). The Influence of Organizational Commitment and Motivation in the Relationship between Budg-et Participation and Managerial Performance (Empirical Study on Provincial Government Agencies (SKPA) of Aceh Province, Indonesia). Broad Research in Accounting, Negotiation, and Distribution 8(1): 12-24.

Ernawati, N. (2017). Pengaruh Partisipasi Ang-garan Terhadap Kinerja Manajerial Dengan Motivasi Kerja Sebagai Variabel Pemoderasi (Studi Kasus SKPD Kabupaten Pati). Jurnal Akuntansi Indonesia 6(2): 141-156.

Hernanda, D., & Mukzam, M. D. (2018). Pengaruh Kebutuhan Prestasi, Kekuasaan, dan Afiliasi terhadap Kinerja Karyawan (Studi pada Kar-yawan PT PLN [PERSERO] Area Kediri Distri-busi Jawa Timur). Jurnal Administrasi Bisnis 62(1): 218-223.

Husniyawati, Y. R., & Wulandari, R. D. (2016). Ana-lisis Motivasi Terhadap Kinerja Kader Posyan-du Berdasarkan Teori Victor Vroom. Jurnal Administrasi Kesehatan Indonesia 4:(2) 126-135.

Kar, Bulbul., & Mishra, Biswadeep. (2016). A Literature Review on Occupational Streess and Job performance. International Journal of Engineering and Management Research 6(1): 402-407.

Karakoc, E. Y., & Ozer, G. (2016). The Budget-Related Antecedents of Job Performance. International Journal of Research in Business & Social Science 5(3): 38-53.

Lestariningsih, M. (2017). Self efficacy and Achivement Motivarion on Performance with perceived Organizational Support Moderation (A tudy on private university lecturer with “A” Accreditation Kopertis Region VII East Java). Advences in Intelligent Systems Research 131: 81-85.

Lloyd, R., & Mertens, D. (2018). Expecting More Out of Expectancy Theory: History Urges In-clusion of the Social Context. International Management Review 14(1): 28-43.

Meirina, Elsa., & Afdalludin. (2018). Pengaruh Partisipasi Anggaran, Informasi Asimetris dan Budget Emphasis Terhadap Slack Anggaran. Jurnal Pundi 2(3): 261-272.

Mensah, E. B. K., & Tawiah, K. A. (2016). Employee Motivation and Work Performance: A Com-parative Study of Mining Companies in Ghana. Journal of Industrial Engineering and Manage-ment 9(2): 255-309.

Murgijanto, E. (2017). Pengaruh Kebutuhan Pres-tasi, Kebutuhan Afiliasi Dan Kebutuhan Kekuasaan Terhadap Semangat Kerja Dosen Pada Sekolah Tinggi Ilmu Ekonomi Ama Salatiga. Jurnal Ilmiah Among Makarti 10(19): 35-51.

Myint, Yu. Yu., Mithunchakravarthy, Divya., Raju, Valliappan., & Bhaumik, Amiya. (2019). Budget Participation and Employees’ Motivation in Myanmar Private Commercial Banks. International Journal of Innovative Technology and Exploring Engineering 8: 573-578.

Rosada, M. A., Putro, S. C., & Putranto, H. (2018). Effect of Self Regulatort Learning, Personal Goal Setting And Perceptions Of The Teaching Professionon On Literacy Of Vocational Teach-ers. Jurnal Pendidikan Teknologi dan Kejuruan 24(2): 286-294.

Utomo, J., Nanere, M., & Sutono. (2017). The Effect Achievement Motivation, Leadership Charac-ter and Internal Culture Towards Employee’s Performance a Case Corporate from Indonesia. Jurnal of Applied Management 15(1): 1-9.

Wiguna, L. Y. P., Sukartha, I. M., & Astika. I. B. P. (2017). Pengaruh Partisipasi Penyusunan Anggaran Pada Kinerja Aparat Pemerintah Daerah Dengan Budaya Organisasi, Motivasi, dan Gaya Kepemimpinan Sebagai Variabel Moderating. E- Jurnal Ekonomi dan Bisnis Uni-versitas Udayana 6(8): 3041-3070.
Published
2020-06-30
How to Cite
Sagara, Y., Permatasari, I., & Soemantri, R. (2020). Pengaruh Need for Achievement Terhadap Job Performance dengan Budgetary Participation sebagai Variabel Intervening. Jurnal Riset Akuntansi & Perpajakan (JRAP), 7(01), 95-106. https://doi.org/10.35838/jrap.2020.007.01.9
Section
Articles