PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MELALUI SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MEDIASI

Penelitian ini bertujuan untuk menguji apakah partisipasi penyusunan anggaran berpengaruh terhadap kinerja melalui sistem akuntansi manajemen sebagai variabel mediasi pada kantor pertanahan kabupaten/kota di seluruh Jawa Timur. Populasi dalam penelitian ini adalah para eselon IV di 39 Kantor Pertanahan Kabupaten atau Kota yang ada di Jawa Timur dimana terdapat 6 pejabat eselon IV pada masing-masing Kantor Pertanahan Kabupaten atau Kota yang ada di Jawa Timur. Sampel dalam penelitian sebanyak 113 responden yang diperoleh dengan cara menggunakan purposive sampling yaitu pengambilan sampel yang terbatas pada jenis orang tertentu dimana orang tersebut dapat memberikan informasi yang diinginkan karena mereka memiliki atau memenuhi kriteria yang ditentukan oleh peneliti. Sumber data dalam penelitian ini menggunakan data primer yaitu berupa kuesioner dan data sekunder berupa laporan mengenai realisasi kinerja. Penelitian ini menggunakan path analysis untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja, partisipasi penyusunan anggaran berpengaruh positif terhadap sistem akuntansi manajemen, sistem akuntansi manajemen berpengaruh positif terhadap kinerja dan partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja melalui sistem akuntansi manajemen sebagai variabel mediasi

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL: INTEGRASI VARIABEL MEDIASI DAN MODERASI (Studi Pada Rumah Sakit di Kota Surabaya)

This study examines the effects of budgetary participation to managerial performance with intervening variable: job relevant information. The influences of organization commitment in moderating the relationship of budgetary participation to managerial performance at four hospital in Surabaya. This study uses survey approach with questionnaires as the basis of data retrieval. Based on the test results using WarpPLS 5.0. The result of this study showed that (1) budgetary participation has positive effect to managerial performance, (2) organization commitment moderate the relationship between budgetary participation and managerial performance, (3) job relevant information mediate the relationship between budgetary participation and managerial performance

Penganggaran Partisipatif dan Kinerja : Dimediasi oleh Self Efficacy

This study aims to find evidence that there is an effect of participatory budgeting with the performance of the Pekanbaru City Dinas Pekerjaan Umum Dan Penataan Ruang mediated by self-efficacy. In order to support the research evidence, the researchers distributed to the employees of the Pekanbaru City PUPR Office the number of research samples was 122 employees. The hypothesis with Partial Least Square SmartPLS 3 software shows evidence that participatory budgeting and self-efficacy have an influence on managerial performance testing, so the relationship between participatory budgeting also has an effect on self-efficacy. Further hypothesis testing evidence states that self-efficacy does not have a mediating role in the relationship between participatory budgeting and managerial performance

Pengaruh Karakteristik Tujuan Anggaran terhadap Kinerja Manajerial dengan Motivasi sebagai Variabel Intervening pada Pemerintah Daerah Kabupaten Merangin

This study aims to determine the effect of the Budget on Performance Characteristics Purpose Managerial Motivation As an intervening variable. The present research of which data were collected using a questionnaires distributed to the SKPD structural officials of consisting of Echelon II, Echelon III, Echelon IV at the Regional Government of Merangin Regency. Of the 191 questionnaires distributed, 122 questionnaires were returned. There are 4 pieces of questionnaire were not completed, there were 118 questionnaires to be calculated in the present research. The analysis method was variant-based SEM using SmartPLS Software Version 2.0. From the results of the hypothesis testing of evidence that the motivation to act as mediating the relationship budgetary participation and managerial performance, budget goal clarity and managerial performance and budget goal difficulty and managerial performance. In the present study can not prove motivation as an intervening variable between the feedback budget and managerial performance and managerial performance evaluation budget

Partisipasi Penyusunan Anggaran, Psychological Capital, Dan Kinerja Manajerial

. Participation in the budgeting process is a form of real involvement of an individual, which in turn will affect the individual's managerial performance. Managerial performance will be effective if the budget goals can be achieved and subordinates have a chance to get involve or participate in the process of budget arrangement. This research was conducted to determine the effect of budget participation on managerial performance with psychological capital as mediating variables. Data used in this research is primary data that obtained through questionnaires. Respondents were selected by purposive sampling method with the following criteria: work and have structural positions in college, at least one year of experience as a structural officials, and actively involved in the budgeting process. The analysis technique used in this study is path analysis. This study provides empirical evidence about the positive effect of budget participation on psychological capital, the positive effect of psychological capital on the managerial performance, and the positive effect of budget participation on the managerial performance. Also this research reveals the role of psychological capital as a mediating variable on the budget participation and managerial performance relationship

Partisipasi Penyusunan Anggaran, Psychological Capital, dan Kinerja Manajerial

Abstrak. Partisipasi dalam proses penganggaran adalah bentuk keterlibatan nyata seorang individu, yang pada gilirannya akan mempengaruhi kinerja manajerial individu yang bersangkutan. Kinerja manajerial akan efektif jika tujuan anggaran dapat dicapai dan bawahan memiliki kesempatan untuk terlibat atau berpartisipasi dalam proses penyusunan anggaran. Penelitian ini dilakukan untuk mengetahui pengaruh partisipasi anggaran terhadap kinerja manajerial dengan psychological capital sebagai variabel mediasi. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner. Responden dipilih dengan metode purposive sampling dengan kriteria sebagai berikut: bekerja dan menduduki jabatan struktural di perguruan tinggi, minimal memiliki satu tahun pengalaman sebagai pejabat struktural, dan terlibat aktif dalam proses penyusunan anggaran. Metode analisis data yang digunakan dalam penelitian ini adalah analisis jalur. Hasil penelitian memberikan bukti empiris mengenai pengaruh positif partisipasi anggaran pada psychological capital, pengaruh positif dari psychological capital terhadap kinerja manajerial, dan pengaruh positif dari partisipasi anggaran terhadap kinerja manajerial. Penelitian ini juga berhasil menunjukkan peran psychological capital sebagai variabel mediasi pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial.Kata kunci: Partisipasi Penyusunan Anggaran, Psychological Capital, Kinerja Manajerial, Kuesioner, Pejabat Struktural.Abstract. Participation in the budgeting process is a form of real involvement of an individual, which in turn will affect the individual's managerial performance. Managerial performance will be effective if the budget goals can be achieved and subordinates have a chance to get involve or participate in the process of budget arrangement. This research was conducted to determine the effect of budget participation on managerial performance with psychological capital as mediating variables. Data used in this research is primary data that obtained through questionnaires. Respondents were selected by purposive sampling method with the following criteria: work and have structural positions in college, at least one year of experience as a structural officials, and actively involved in the budgeting process. The analysis technique used in this study is path analysis. This study provides empirical evidence about the positive effect of budget participation on psychological capital, the positive effect of psychological capital on the managerial performance, and the positive effect of budget participation on the managerial performance. Also this research reveals the role of psychological capital as a mediating variable on the budget participation and managerial performance relationship.Keywords: Budget Participation, Psychological Capital, Managerial Performance, Questionnaires, Structural Position

Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Gaya Kepemimpinan, Motivasi dan Job Relevant Information sebagai Variabel Intervening

This study aimed to determine (1) the effect of budgetaryparticipation on managerial performance in the preparation of thebudget, (2) the effect of leadership style on the relationship betweenbudgetary participation and managerial performance, (3) the effect ofmotivation on the relationship between budgetary participation andmanagerial performance, and (4) the effect of job relevantinformation on the relationshipbetween budgetary participation andmanagerial performance. The subjects of this study are all managersin bank Riau Kepri. The data was collected by distributingquestionnaires to 138 respondents, but only 85 respondents who fillout the questionnaires. The analysis tool is using Partial Least Square(PLS) program version 2.0. The result show that budgetaryparticipation has positive and significant effect on managerialperformance. Furthermore, job relevant information has positive andsignificant effect with budgetary participation and the managerialperformance. The data of this study failed to support the mediatingrate of leadership style and motivation on the relationship betweenbudgetary participation and the managerial performance

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA APARATUR : STUDI LITERATUR

This article examines in the literature the factors that influence apparatus performance. This research uses data sources obtained through collecting research results from journal articles published on Google Scholar in 2018-2022. The results show that performance can be influenced by self-efficacy, participation in budgeting, information technology utilization, and competence. When an individual has high self-efficacy, is involved in preparing a budget, uses technology, and has appropriate competencies, his performance will increase. From these results it appears that this research has the potential to be reviewed through qualitative or quantitative methods using primary or secondary data. self efficacy, Participation in Budgeting, Utilization of Information Technology, Competence, Performance &nbsp