Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Kecukupan Anggaran, dan Job Relevan Information Terhadap Kinerja Manajerial
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Abstract
ABSTRACT
The purpose of this research is to know how budget participation, organizational commitment, budget adequacy, and job relevant information affect managerial performance. The background of this research is based on data of Budget Realization Report (LRA) that researcher gets from the finance department of education department office of Depok City in 2015, indicating the optimal budget realization is not achieved, so that the researcher is interested in doing this research.The framework of this research is that in building a good managerial performance, especially in managing the budget, a manager must involve lower level managers or parties related to budgetary issues, therefore participation is required in budgeting. Similarly, other factors affecting managerial performance should be improved such as organizational commitment, budget adequacy, and job relevant information. Data collection techniques used are survey data collection techniques.Based on the result of t-test, budget participation and job relevant information has no significant effect on managerial performance. Organizational commitment and budget adequacy has positive and significant effect on managerial performance.
ABSTRAK
Tujuan dari penelitian ini adalah mengetahui bagaimana partisipasi anggaran, komitmen organisasi, kecukupan anggaran, dan job relevan information mempengaruhi kinerja manajerial. Adapun latar belakang dilakukannya penelitian ini adalah berdasarkan data Laporan Realisasi Anggaran (LRA) yang peneliti dapatkan dari bagian keuangan dinas pendidikan Kota Depok tahun 2015, menunjukkan tidak tercapainya realisasi anggaran yang optimal sehingga peneliti tertarik untuk melakukan penelitian ini. Kerangka berfikir dari penelitian ini adalah bahwa dalam membangun kinerja manajerial yang baik khususnya dalam mengelola anggaran, maka seorang manajer harus melibatkan manajer tingkat bawah atau pihak-pihak yang berhubungan dengan masalah anggaran, oleh karena itu dibutuhkan partisipasi dalam menyusun anggaran. Begitu juga faktor lain yang mempengaruhi kinerja manajerial harus ditingkatkan seperti komitmen organisai, kecukupan anggaran, dan job relevan information. Teknik pengumpulan data yang digunakan adalah tehnik pengumpulan data survey. Berdasarkan hasil uji t diperoleh nilai sig variabel partisipasi anggaran dan informasi relevam terkait pekerjaan tidak berpengaruh terhadap kinerja manajerial. Komitmen organisasi dan kecukupan anggaran berpengaruh positif terhadap kinerja manajerial.
JEL Classification: H83, H72, 122
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