scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING

2020 ◽  
Vol 2 (2) ◽  
pp. 185-228
Author(s):  
Usman Rahman ◽  
Basri Modding ◽  
Amiruddin Amiruddin
Keyword(s):  
Quantitative Methods ◽  
Sampling Method ◽  
Relevant Information ◽  
Primary Data ◽  
Managerial Performance ◽  
Sampling Formula ◽  
Budgetary Participation ◽  
Independent Variable ◽  
The Relationship ◽  
Test Result

This study aims to determine and test empirically the influence of budgetary participation on managerial performance with Job Relevant Information as a moderating variable. The variables used in this research are the participation of budget preparation as independent variable, and Job Relevant Information as moderating variable, while the implementation of managerial performance as dependent variable. This study uses quantitative methods because it emphasizes the testing of theories through the measurement of research variables with and perform data analysis with statistical procedures. The type of data used in this study is the primary data. Primary data was obtained from the distribution of questionnaires to several OPD Kabupaten Pinrang. Sampling method used is by using the sampling formula with the sample obtained as many as 176 respondents. Hypothesis testing was done by using multiple regression statistic test and regression analysis of moderation with residual approach. The results showed that the participation of budget preparation has a positive and significant effect on managerial performance. Based on criteria of moderating variable from result of MRA, job relevant information in this research is moderating variable. Job relevant information strengthens the relationship between budgetary participation with managerial performance as seen from t test result and anova test after input interaction variable, it is known that probability significance above 0,05 is significant.

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, MOTIVASI, JOB RELEVANT INFORMATION, KEBIJAKAN PENYUSUNAN ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN KEPULAUAN TALAUD

2016 ◽  
Vol 5 (2) ◽  
pp. 63
Author(s):  
Aljeni Murahati Rellam ◽  
Grace B. Nangoi ◽  
Jenny Morasa
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Relevant Information ◽  
Multiple Linear Regression Analysis ◽  
Policy Formulation ◽  
Primary Data ◽  
Planning Program ◽  
Managerial Performance ◽  
Delegation Of Authority ◽  
Participation Motivation

This study aims to determine the effect of budget participation to managerial performance SKPD Talaud Islands, to determine the effect of motivation budgeting on managerial performance SKPD Talaud Islands, To know the job relevant information budgetary against Managerial Performance SKPD Talaud Islands, to know the Policy Formulation budget of the Managerial performance Talaud Islands, to determine the influence of delegation of authority budgeting on Managerial performance SKPD Talaud Islands, to determine jointly the effect of budget participation, motivation budgeting, job relevant information budgeting, policy budgeting, delegation of authority budgeting on managerial performance SKPD Talaud Islands. The population in this study was 105 respondents from 35 SKPD in Government Talaud Islands. Samples were selected using purposive sampling method, as many as 105 employees / officers who have served as Secretary, Head of Finance and Head of Planning / Program for primary data tested were from 105 respondents are already established. The analytical method used is multiple linear regression analysis and before the data is processed first tested using the classical assumption test. As for the process of research data using SPSS version 15.0. The results showed evidence that budget participation, motivation budgeting, job relevant information budgeting, no significant effect on managerial performance. And research shows evidence that the policy of budgeting, delegation of authority budgeting significant effect on managerial performance. Keywords: Participation budgeting, motivation budgeting, job relevant information budgeting, budgeting policies, delegation of authority budgeting on managerial performance

scholarly journals Faktor-Faktor yang Mempengaruhi Senjangan Anggaran

2018 ◽  
Vol 12 (2) ◽  
pp. 62
Author(s):  
Anik Irawati ◽  
Anisa Mutiara
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Moderating Variables ◽  
Asymmetry Of Information ◽  
Study Results ◽  
Budgetary Participation ◽  
Independent Variable ◽  
The Asymmetry ◽  
The Relationship

This study was aimed at demonstrating the influence of budget participation as an independent variable, the asymmetry of information, the capacity of individuals and organizational commitment as moderating variables on the incidence of budgetary slack as the dependent variable. The sampling method in this study was purposive sampling, namely the regional device organization (OPD) at Bandar Lampung in the form of the department, in order to obtain 16 Departments with a number of respondents as many as 74 people. The data were collected through survey in the form of a questionnaire and analyzed using moderated regression analysis. The study results show that budget participation influenced the budgetary slack, as well as the organizational commitment influenced the relationship between budgetary participation and budgetary slack. Meanwhile, the asymmetry of information and the capacity of individuals did not influence the relationship between budgetary participation and budgetary slack

scholarly journals PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL MELALUI PSYCHOLOGICAL CAPITAL & PERSEPSI TERHADAP INOVASI (Penelitian Empiris pada Satuan Kerja Perangkat Daerah di Provinsi DKI Jakarta)

2017 ◽  
Vol 21 (2) ◽  
pp. 278
Author(s):  
Nurainun Bangun
Keyword(s):  
Psychological Capital ◽  
Primary Data ◽  
Managerial Performance ◽  
Public Sector Organizations ◽  
Budgetary Participation ◽  
Survey Research Methods ◽  
Relationship Of ◽  
The Relationship ◽  
Regional Work ◽  
Selection Of

This study aimed to investigate the effect of budgetary participation on managerial performance in public sector organizations. This study also investigate whether Psychological Capital and perception on innovation mediate budgetary participation and managerial performance. The population in this study are all structural and staff at the regional work units (SKPD) of Jakarta. The samples taken were echelons of three and four and the staff at SKPD Jakarta. This study uses survey research methods to the collection of primary data using questionnaires. Selection of the samples were tested in this study using purposive sampling method. The data collected were processed using path analysis in Statistical Package for Social Science (SPSS 20) to test the effect of direct and indirect budgetary participation on manjerial performance. The results of this study showed that the direct effect of budgetary participation on managerial performance. Budgetary participationis also a significant influence on Psychological Capital. Psychological Capital and perception of innovation proved to mediate the relationship of budgetary participation and managerial performance.

scholarly journals Impact of Budgetary Participation and Organizational Commitment on Managerial Performance in Nigeria

2017 ◽  
Vol 6 (3) ◽  
pp. 48 ◽  
Author(s):  
Adenuga Abiola Oluwalope ◽  
Ojediran Sunday
Keyword(s):  
Organizational Commitment ◽  
Social Science ◽  
Business Environment ◽  
Primary Data ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
Work Done ◽  
The Relationship ◽  
Positive Impacts

Following the prevailing uncertainties in Nigerian business environment, managers and stakeholders require the need to be poised, prepared and plan to compete favourably under the rapidly shifting condition in order to remain relevant and profitable. This study examines the relationship between budget participation, organizational commitment and managerial performance in Nigeria. Primary data were obtained from copies of questionnaire distributed to members of staff at managerial levels at Nestle NIG-food, Nigerian Breweries-drinks, Flour mills-food, 7up Bottling company-drinks, Cadbury-food, Unilever-food, Vitafoam NIG-others categorized based on the nature of their business and analysed through use of Statistical Package of Social Science (SPSS, Version 20) as correlation and regression were used to evaluate relationships among variables. Findings revealed that participation in budget activities and commitment to work done by individuals in an organization positively impacts managerial performance, hence this assertion cannot be overlooked or ignored as it supports the empirical body of positive impacts. It is therefore recommended that organizations should engage in activities that will promote budget participation and commitment and also consider other processes and events that could be explored upon towards enhancing managerial performance.

scholarly journals PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL

AJAR ◽  
2019 ◽  
Vol 2 (01) ◽  
pp. 1-27
Author(s):  
Lenny Kawandy ◽  
Oktavianus Pasoloran ◽  
Suwandi Ng
Keyword(s):  
Sampling Method ◽  
Psychological Capital ◽  
Sample Selection ◽  
Managerial Performance ◽  
South Sulawesi ◽  
Budgetary Participation ◽  
Real Estate Company ◽  
The Relationship ◽  
Positive Effect

This study aims to investigate the role of Psychological Capital and budget adequacy in mediating the effect of budget participation on managerial performance. The sample used in this study is a Real Estate company registered in REI Makassar, South Sulawesi. Sample selection in this study using purposive sampling method based on certain criteria. The results of the study using path analysis shows that budget participation has a positive effect on psychological capital and budget adequacy, Sobel testing indicates that psychological capital can mediate the effect of budgetary participation on managerial performance, but budget adequacy does not mediate the relationship between budgetary and managerial participation.

scholarly journals Faktor-Faktor yang Mempengaruhi Senjangan Anggaran

2018 ◽  
Vol 12 (2) ◽  
pp. 62-70
Author(s):  
Anik Irawati ◽  
Anisa Mutiara
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Moderating Variables ◽  
Asymmetry Of Information ◽  
Study Results ◽  
Budgetary Participation ◽  
Independent Variable ◽  
The Asymmetry ◽  
The Relationship

This study was aimed at demonstrating the influence of budget participation as an independent variable, the asymmetry of information, the capacity of individuals and organizational commitment as moderating variables on the incidence of budgetary slack as the dependent variable. The sampling method in this study was purposive sampling, namely the regional device organization (OPD) at Bandar Lampung in the form of the department, in order to obtain 16 Departments with a number of respondents as many as 74 people. The data were collected through survey in the form of a questionnaire and analyzed using moderated regression analysis. The study results show that budget participation influenced the budgetary slack, as well as the organizational commitment influenced the relationship between budgetary participation and budgetary slack. Meanwhile, the asymmetry of information and the capacity of individuals did not influence the relationship between budgetary participation and budgetary slack.

scholarly journals MODEL PENINGKATAN KINERJA MANAJERIAL MELALUI PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) (Studi Kasus Pada Universitas Diponegoro Semarang)

2016 ◽  
Vol 2 (2) ◽  
pp. 85
Author(s):  
Sutapa Sutapa ◽  
Choiriyah Choiriyah
Keyword(s):  
Structural Equation ◽  
Relevant Information ◽  
Equation Model ◽  
Significant Positive Effect ◽  
Managerial Performance ◽  
Individual Perception ◽  
Public Sector Organizations ◽  
Budgetary Participation ◽  
The Relationship ◽  
Positive Effect

The present study aims to examine the relationship between budget participation on managerial performance in public sector organizations (Study at Diponegoro University). It also attempts to examines whether the Job Relevant Information (JRI) as an intervening variable between budgetary participation and managerial performance. Thedata used in this study is based on individual perception of the Head of the sub-division and the head of the division who filled out the questionnaire and returned to the researcher. There are 55 questionnaires distributed to the respondents, the number of questionnaires returned by 48 questionnaires (87%). Data analysis is done by using the SEM (Structural Equation Model) with PLS software. These results indicate that budgetary participation and significant positive effect on managerial performance. Participation in the managing of budgets gave the positive and significant towards the job relevant information (JRI). Job Relevant Information (JRI) gave positive and significant towards managerial performance. However, in testing of the relationship between budgetary participation and managerial performance through job relevant information (JRI) as an intervening variable, showed a positive but not significant.

scholarly journals The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship between Budgetary Participation and Managerial Performance

2008 ◽  
Vol 10 (2) ◽  
pp. 185 ◽  
Author(s):  
Etty Murwaningsari
Keyword(s):  
Organizational Commitment ◽  
Procedural Justice ◽  
Mail Survey ◽  
Primary Data ◽  
Survey Method ◽  
Managerial Performance ◽  
Subsequent Test ◽  
Budgetary Participation ◽  
The Relationship

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.

scholarly journals Pengaruh Partisipasi Dalam Penyusunan Anggaran, Akuntabilitas Publik Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Provinsi Sumatera Barat

2019 ◽  
Vol 1 (4) ◽  
pp. 1756-1772
Author(s):  
Rani Sri Wahyuni ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Relevant Information ◽  
Significant Positive Effect ◽  
Public Accountability ◽  
Regional Organizations ◽  
Managerial Performance ◽  
West Sumatra ◽  
Positive Effect

This studyaimed to examine the effect of budgeting participation, public accountability and job relevant information to managerial performance. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 20.00 program. The result of the study showed participation has a significant positive effect on managerial performance. However public accountability and job relevant information have no effect on managerial performance.

scholarly journals HUBUNGAN GAYA KEPEMIMPINAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN LIQUID PT ITRASAL YANG DIMEDIASI OLEH MOTIVASI KERJA

2018 ◽  
Vol 15 (01) ◽  
pp. 51
Author(s):  
Endang Rachmawati
Keyword(s):  
Leadership Style ◽  
Positive Relationship ◽  
Work Motivation ◽  
Primary Data ◽  
Linear Regression Method ◽  
Employee Productivity ◽  
Independent Variable ◽  
R Value ◽  
Relationship Of ◽  
The Relationship

INTISARI    Penelitian ini bertujuan untuk mengidentifikasi hubungan Gaya Kepemimpinan terhadap Produktivitas Karyawan PT. ITRASAL yang dimediasi oleh Motivasi Kerja. Penelitian ini menggunakan rancangan penelitian metode asosiatif dengan jenis penelitian  survey  yang akan mengungkapkan hubungan dua variabel, yaitu Gaya Kepemimpinan sebagai variabel bebas dan Produktivitas sebagai variabel terikat. Data primer berasal dari kuesioner yang disebarkan kepada karyawan bagian Liquid Departemen Produksi PT ITRASAL, dan hasil diskusi dengan karyawan bagian tersebut. Selanjutnya data yang diperoleh dianalisis menggunakan metode korelasi dan regresi linear. Dari penelitian ini diperoleh hasil bahwa nilai r untuk variabel Gaya Kepemimpinan terhadap Produktivitas adalah 0,557 dan nilai t adalah 8.951. Nilai r untuk variabel Gaya Kepemimpinan terhadap Motivasi adalah 0,278 dan nilai t adalah 5,022. Terdapat hubungan positif antara Gaya Kepemimpinan terhadap Produktivitas dan Gaya Kepemimpinan berpengaruh positif terhadap Motivasi. Nilai r untuk variabel Motivasi terhadap Produktivitas adalah 0,377 dan nilai t adalah 6,251. Terdapat hubungan positif antara Motivasi terhadap Produktivitas. Kata kunci : Gaya kepemimpinan, Motivasi kerja, Produktivitas karyawan  ABSTRACT  This study aims to identify the relationship of leadership style to employee productivity PT. ITRASAL is mediated by work motivation. This research uses the research design of associative method with the type of survey research that will reveal the relationship of two variables, namely Leadership Style as independent variable and productivity as dependent variable. Primary data comes from a questionnaire distributed to employees of the Liquid Department of Production Department of PT ITRASAL, and the results of discussions with employees of that section. Further data obtained were analyzed using correlation and linear regression method. From this research, the result that r value for leadership style variable to productivity is 0,557 and t value is 8,951. The r value for the leadership style variable for motivation is 0.278 and the t value is 5.022. There is a positive relationship between leadership style on productivity and leadership style have a positive effect on motivation. The r value for the Motivation variable on productivity is 0.377 and the t value is 6.251. There is a positive relationship between motivation to productivity. Keywords: Leadership style, Motivation work, Employee productivity

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