Pengaruh Partisipasi Penganggaran pada Kinerja Manajerial Dengan Komitmen Organisasi dan Gaya Kepemimpinan sebagai Variabel Moderating pada Bank Rakyat Indonesia di Jogjakarta
Abstract
Budgeting is a plan which is described quantitatively in terms of financial
and other quantitative measures, therefore each organization in both public and
private sectors need a management control system that ensures the achievement
of organizational goals effectively and efficiently. Bank Rakyat Indonesia (BRI)
Unit Yogyakarta Katamso is one of branch office that utilizes management control
systems in the preparation of the budget. BRI is divided into multiple centers of
responsibility as business units each have a role in budgeting involvement. Main
issues raised was how the budgetary participation influence positively and
significantly, the organization may moderate the relationship between budgetary
participation and how the leadership style may moderate the relationship between
budgeting participation in branch office BRI Unit Yogyakarta Katamso. This
study aims to reexamine the effect of budgetary participation on managerial
performance by using variable moderation, is also to find empirical evidence
about the relationship budgetary participation and managerial performance and
the influence of organizational commitment and leadership style on the
relationship budgetary participation and managerial performance. The data
collection is done by distributing questionnaires. Respondents are managers at
branch office BRI Yogyakarta Katamso. The hypothesis testing is using moderate
and multiple linear analysis. The results of this study indicate that the test results
of first hypothesis that H0 is rejected while H1 is accepted. This means that the
budgetary participation influence on managerial performance. The test results
showed that the second hypothesis H2 is rejected. This means that the
commitment the organization is not able to moderate the effect of budgetary
participation on managerial performance, and test results indicate that the H3
third hypothesis is accepted. The conclusion of this study proves that the
participation budgeting can improve employee performance, so I as the author
suggest that branch office BRI Yogyakarta Katamso apply a system of budgeting
participation as a management tool in the implementation of management tasks.
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