PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur di Jakarta dan Tangerang)

Abstract

Abstract:The purpose of this research is to analyst the influence of participation in composing budget toward managerial performance, whether through organization commitment and motivation as moderating variable. The inconsistency situations between results of the prior research, about the influence of budget participation on managerial performance become a motivation of this study. Data used in this study is obtained from ideas or perceptions of managers who filled and gave the questionnaires back to the researcher. From 200 questionnaires which distributed to managers on manufacturing companies which stated at Jakarta and Tangerang. 122 (61%) questionnaires were sent back, and 19 questionnaires can't used because of the incomplete answer, for then analyzed with moderate regression analysis in SPSS 19.00. The result of these study proving that the value of directly influence between budget participation toward managerial performance. Commitment as variable moderating succeed given influence, but not with the motivation. However, the researcher can make conclusion that organization commitment as moderating variable is influence the managers participation in compose budget toward their performance on managerial activities, but not with the motivation as moderating variable.Key words: budget participation, organization commitment, motivation and managerial performance.Abstrak: Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai ada atau tidaknya pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pada perusahaan manufaktur dengan komitmen organisasi dan motivasi sebagai variable moderating. Adanya ketidakkonsistenan hasil dari penelitian-penelitian sebelumnya menjadi motivasi peneliti untuk dilakukannya kembali penelitian ini. Data yang diperoleh dikumpulkan dengan cara menyebarkan kuesioner kepada para manajer perusahaan dan tim penyusun anggaran. Dari 200 kuesioner yang disebarkan kepada perusahaan manufaktur yang berdomisili di daerah Jakarta dan Tangerang, hanya 122 kuesioner yang dapat diperoleh kembali dan 19 kuesioner tidak dapat digunakan karena data yang diisi tidak lengkap. Penelitian ini dilakukan dengan menggunakan bantuan SPSS (Statistical Program For Social Science) versi 19.00. Metode statistik yang digunakan untuk menguji hipotesis yaitu model Simple Regression, Multiple Regression dan Moderated Regression Analysis. Sebelum melakukan pengujian hipotesis dilakukan pengujian kualitas data, dan asumsi klasik. Hasil penelitian menunjukkan partisipasi anggaran berpengaruh terhadap kinerja manajerial, dan interaksi antara partisipasi

The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance

“…Therefore, it can be concluded that the variable budget participation has a positive effect on managerial performance. The results of this study are in line with the results of research conducted by Murwaningsari (2008), Noor and Othman (2012), Saraswati and Aisyah (2015), Savitri et al (2015), Gunawan and Santioso, (2015), Hariyanti et al (2015), and Ernis et al (2017) which show the positive influence of budget participation on managerial performance directly. Budget participation can increase understanding, effort, and motivation of managers in achieving budget targets and can improve the quality of the budget which will lead to enhance managerial performance of managers.…”

“…Several previous studies have been proved organizational commitment influences the relationship between budget participation and managerial performance. Sumarno (2005), Murwaningsari (2008), Nuraini and Rosyati (2012), Gunawan and Santioso (2015), and Arifuddin et al (2017) on their research found a positive relationship of organizational commitment in strengthening the relationship of budgetary participation with managerial performance. H2: The higher the level of organizational commitment, the more positive budget participation influences managerial performance.…”

“…The relationship between the success of the budget compiled in a participative way with the achievement of budgetary goals and managerial performance has been found in many previous studies. Murwaningsari (2008), Noor and Othman (2012), Saraswati and Aisyah (2015), Gunawan and Santioso (2015), Hariyanti et al (2015), Boujelbene and Affes (2015), Ernis et al (2017), and Oyewo and Adyeye (2018) have proved that budget participation can enhance managerial performance. Further studies by Lameira Silva et al (2020) show budgetary participation directly and positively influences managerial attitudes toward budgeting, job satisfaction, and controllers' performance in budget activities.…”

“…Accordingly, many studies link budgetary participation and managerial performance with the contingency approach. Contingency variables that used in the studies such as Cost management knowledge (CMK) (Agbejule & Saarikoski, 2006;Farahmita, 2016;Santos et al, 2014;Savitri et al, 2015), organizational commitment (Arifuddin et al, 2017;Gunawan & Santioso, 2015;Murwaningsari, 2008;Nuraini & Rosyati, 2012), motivation (Gunawan & Santioso, 2015), management accounting system (Indriani & Nadirsyah, 2015), ITEC, activity-based costing (Maiga et al, 2014).…”

“…With another contingency variable, a study conducted by Gunawan and Santioso (2015) uses organizational commitment as a moderating variable to examine the relationship budget participation with managerial performance. The study indicates the positive influence which consistent with the studies conducted by Sumarno (2005), Murwaningsari, (2008, Irfan et al (2016), dan Arifuddin et al (2017).…”