Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Motivasi, Komitmen Organisasi, dan Job relevant information (JRI) sebagai Variabel Moderating pada Perguruan Tinggi Swasta di Provinsi Gorontalo

Regina Amalia Bumulo, Lintje Kalangi, Jessy Warongan

Abstract


Abstract. This research is intended to analyze the effect of budgetary participation on managerial performance, and to analyze if motivation, organizational commitment, and job relevant information are able to moderate, in terms of strengthen the effect of budgetary participation, on managerial performance in private universities in Gorontalo Province. This is a quantitative research. It employed survey method. The data were collected by distributing questionnaires to 129 respondents who are structurally positioned of those private universities. Data were analysed by moderated regression analysis (MRA). Results have shown that: (1) Budgetary participation has a positive and significant effect on managerial performance, (2) Motivation does not strengthen the effect of budgetary participation on managerial performance, (3) Organizational commitment does not strengthen the effect of budgetary participation on managerial performance, (4) Job relevant information weaken the effect of budgetary participation on managerial performance.

Keywords: Budgetary Participation, Managerial Performance, Motivation, Organizational Commitment, Job Relevant Information

Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial, serta apakah motivasi, komitmen organisasi, dan job relevant information memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pimpinan Perguruan Tinggi Swasta di Provinsi Gorontalo. Penelitian ini menggunakan metode survey dengan pendekatan asosiatif kuantitatif. Data diperoleh dengan cara penyebaran kuesioner kepada 129 responden yang merupakan para pejabat struktural Perguruan Tinggi Swasta di Provinsi Gorontalo. Teknik analisis data yang digunakan adalah moderated regression analysis (MRA). Berdasarkan hasil analisis data dapat disimpulkan bahwa: (1) Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. (2) Motivasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (3) Komitmen organisasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (4) Job relevant information memperlemah pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial.

Kata kunci: Partisipasi Penyusunan Anggaran, Kinerja Manajerial, Motivasi, Komitmen Organisasi, Job Relevant Information


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DOI: https://doi.org/10.35800/jjs.v9i1.18698

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