Pengaruh Karakteristik Sasaran Anggaran terhadap Kinerja Manajerial (Studi Empiris pada Perguruan Tinggi Negeri di Jakarta dan Depok)

Abstract

ABSTRACT

This study aims to obtain empirical evidence regarding budgetary participation influencing managerial performance, clarity of budgetary goals affect managerial performance, budgetary feedback influences managerial performance, budget evaluation affects managerial performance and difficulties in budget goals affect managerial performance. The sample used in this study were 78 respondents consisting of Deputy Chancellor II in Finance, Director and Deputy Director of Finance at the University Administration Center level, Deputy Dean II for Finance and Financial Sector Managers at the Faculty level, Chair and Secretary of Departments / Departments, and Finance Managers at the Venture (PTN Business Institution) level in three State Universities in Jakarta and Depok, namely the University of Indonesia Jakarta and Depok, Syarif Hidayatullah State Islamic University Jakarta and Jakarta State University. Sampling was done using the purpose sampling method, the data of this study was obtained through a survey by distributing questionnaires. Data were analyzed using multiple linear regression analysis techniques which were processed with the help of Statistical Product and Service Solution Software (SPSS) for Window Version 22. The results showed that five characteristics of the budget target were budget participation, budget feedback, budget evaluation and difficulty in clarity of budget goals partially does not affect managerial performance. While the clarity of budget targets partially influences managerial performance. Whereas in simultaneous testing there are influences on budget participation, clarity of budget targets, budget feedback, budget evaluation and difficulty in clarifying budget targets for managerial performance.

ABSTRAK

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai partisipasi anggaran berpengaruh terhadap kinerja manajerial, kejelasan sasaran anggaran berpengaruh terhadap kinerja manajerial, umpan balik anggaran berpengaruh terhadap kinerja manajerial, evaluasi anggaran berpengaruh terhadap kinerja manajerial dan kesulitan sasaran anggaran berpengaruh terhadap kinerja manajerial. Sampel yang digunakan dalam penelitian ini sebanyak 78 responden yang terdiri dari  Wakil Rektor II Bidang Keuangan, Direktur dan Wakil Direktur Keuangan di tingkat Pusat Administrasi Universitas, Wakil Dekan II Bidang Keuangan dan Para Manajer Bidang Keuangan di tingkat Fakultas, Ketua dan Sekretaris Jurusan/Departemen, serta para Manajer Bidang Keuangan di tingkat Ventura (Lembaga Bisnis PTN) yang ada pada tiga Perguruan Tinggi Negeri di Jakarta dan Depok yaitu Universitas Indonesia Jakarta dan Depok, Universitas Islam Negeri Syarif Hidayatullah Jakarta dan Universitas Negeri Jakarta. Pengambilan sampel dilakukan dengan metode purpose sampling, data penelitian ini diperoleh melalui survey dengan menyebarkan kuesioner. Data dianalisis menggunakan teknik analisis regresi linear berganda yang diolah dengan bantuan Software Statistical Product and Service Solution (SPSS) for Window Versi 22. Hasil penelitian menunjukkan bahwa lima variabel karakteritik sasaran anggaran yaitu  partisipasi anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran secara parsial tidak berpengaruh terhadap kinerja manajerial. Sedangkan kejelasan sasaran anggaran secara parsial berpengaruh terhadap kinerja manajerial. Sedangkan dalam pengujian secara simultan terdapat pengaruh partisipasi anggaran, kejelasan sasaran anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran terhadap kinerja manajerial.

JEL Classification: M41, MA8