Pengaruh Struktur dan Kultur Organisasi Terhadap Keefektifan Partisipasi Anggaran Dalam Peningkatan Kinerja Manajerial Studi Empiris Pada Lembaga Keuangan Syariah
DOI:
https://doi.org/10.30595/kompartemen.v16i1.2281Abstract
Partisipasi anggaran sebagai suatu proses dalam menentukan anggaran merupakan tanggungjawab seorang manajer. struktur organisasi merupakan alat pengendalian organisasional yang menunjukkan tingkat pendelegasian wewenang manajemen puncak dalam pembuatan keputusan kepada senior manajer dan manajer level menengah. Proses partisipasi memberikan kesempatan bagi bawahan untuk mengajukan pertanyaan kepada atasan. Selain struktur, terdapat transformasi perubahan kultur organisasi yang lebih mempengaruhi organisasi secara hierarkis. Peneliti mendapati bahwa partisipasi penyusunan anggaran berpengaruh terhadap kinerja manajerial, struktur organisasi tidak memoderasi hubungan partisipasi anggaran dengan kinerja manajerial, serta kultur organisasi tidak memoderasi hubungan partisipasi anggaran terhadap kinerja manajerial.
References
Argyris. 1952. Organizational Leadership and Participation Management. The Journal of Business, Vol. 28, No. 1 (jan., 1955), pp 1-7
Bambang Supomo dan Nur Indriantoro. 1998. Pengaruh Struktur dan Kultur Organisasional Terhadap Keefektifan Anggaran Partisipatif Dalam Peningkatan Kinerja Manajerial: Studi Empiris pada Perusahaan Manufaktur Indonesia. Jurnal KELOLA Tahun 1998 hal 61.
Brownell, P. 1980. Participation In Budgeting Locus Of Control And Organizational Effectiveness. (online) http://www.onread.com/fbreader/156982 diakses tanggal 10 Oktober 2011.
----------------. 1980. Participation In The Budgeting Process When It Works And When It Doesnt. (online) http://www.onread.com/fbreader/156984 diakses tanggal 10 Oktober 2011.
----------------. The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness. Journal of Accounting Research, Vol. 20, No. 1 (Spring, 1982), pp. 12-27.
---------------- dan M. Icnnes. 1983. Budgetary Participation, Motivation and Managerial Performance. The Accounting Review. Vol. 61, No. 4, pp. 587-600.
Hariyanto, Eko. Penganggaran Partisipatif Sebagai Motivasi Kinerja Manajer. Universitas Jenderal Soedirman.
Hariyanto, Eko. 2008. Penganggaran Partisipatif dan Kinerja Manajer. Lembah Manah. Yogyakarta.
Indriantoro, Nur. 1993. An Empirical Study of Locus of Control and Cultural Dimensions ass moderating Variables of the Effect of Participative Budgeting on Job Performance and Job Satisfaction. Jurnal Ekonomi dan Bisnis Indonesia.
J. Sumarno. 2005. Pengaruh Komitmen Organisasi dan Gaya Kepeimpinan Terhadap Hubungan Antara Partisipasi Anggaran dan Kinerja Manajerial. Simposium Nasional Akuntansi 8.
Kadek Juli Suardana dan I Ketut Suryanawa. 2009. Pengaruh Partisipasi Anggaran Pada Kinerja Manajerial Dengan Komitmen Orgasnisasi Sebagai Variabel Moderasi. Universitas Udayana.
Kenis, I. 1979. “Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance”. The Accounting Review Vol. LIV No. 4. pp 707. http://www.jstor.org. Diakses tanggal 10 Oktober 2011.
Milani. 1975. The Relationship of Participation in Budget Setting to Industrial Supervisor Performance and Attitudes: A Field Study. The Accounting Review, Vol. 50, No. 2 (apr., 1975), pp. 274-284.
Nor, Wahyudin. 2007. Desentralisasi Dan Gaya Kepemimpinan Sebagai Variabel Moderating Dalam Hubungan Antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial. Simposium Nasional Akuntansi X.
Sardjito, Bambang dan Osmad Muthaher. 2007. Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah: Budaya Organisasi dan Komitmen Organisasi Sebagai Variabel Moderating. Simposium Nasional Akuntansi X.
Suliyanto.2011. Ekonometrika Terapan: Teori & Aplikasi dengan SPSS. Yogyakarta. CV Andi Offset.
Suryanto. 2009. Merancang dan menetapkan tujuan organisasi. (online), http://suryanto.blog.unair.ac.id/2009/02/11/merancang-dan-menetapkan-tujuan-organisasi diakses 15 September 2011.
Tintri, Dharma. 2002. Pengaruh Struktur dan Kultur Organisasional Terhadap Keefektifan Anggaran Partisipatif Dalam Peningkatan Kinerja Manajerial.
Williams, Chuck. 2001. Manajemen. Edisi Pertama. Salemba Empat. Jakarta.
Yusfaningrum, Kusnasriyanti dan Imam Ghozali. 2005. Analisis Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Melalui Komitmen Tujuan Anggaran Dan Job Relevant Information (JRI) Sebagai Variabel Intervening (Penelitian Terhadap Perusahaan Manufaktur Di Indonesia). Simposium Nasional Akuntansi 8.
Zhang, Euan Wu. 2000. The Sustainability Balanced Scorecard Linking Sustainability Management to Bussiness Strategy.
Downloads
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
