Pengaruh Need for Achievement Terhadap Job Performance dengan Budgetary Participation sebagai Variabel Intervening
Abstract views: 1032 | PDF downloads: 786
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
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.
Copyright (c) 2020 Yusar Sagara, Indah Permatasari, Roebiandini Soemantri
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
