Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi Dan Evaluasi Anggaran Terhadap Kinerja Manajerial Dengan Gaya Kepemimpinan Sebagai Variabel Moderating: Studi Kasus Pada Bank BTN Kantor Bandar Lampung

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi dan Evaluasi Anggaran terhadap Kinerja Manajerial. Penelitian ini juga akan menguji variabel Gaya Kepemimpinan yang dijadikan sebagai variabel pemoderasi dalam model penelitian. Populasi dalam penelitian ini adalah pada Bank BTN Kantor Cabang Bandar Lampung. Metode penelitian dalam tesis ini adalah analisis statistik deskriptif, uji validitas, uji hipotesis dan uji moderasi. Variabel Independen pada penelitian ini adalah Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi dan Evaluasi Anggaran sedangkan Variabel Dependennya adalah kinerja manjerial. Jumlah populasi penelitian ini terdiri dari 50 karyawan dengan menggunakan sampel jenuh diperoleh 50 orang sebagai sampel. Jenis data yang dipakai adalah data primer. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi dan Evaluasi Anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. Hasil penelitian ini juga menunjukkan bahwa Gaya Kepemimpinan tidak mampu memoderasi Pengaruh Partisipasi Penyusunan Anggaran, Budaya Organisasi dan Evaluasi Anggaran terhadap Kinerja Manajerial.

The Effect of Budget Participation on Managerial Performance with Organizational Commitment and Organizational Culture as Moderating Variables (Empirical Studies at the Economics Faculty, Gorontalo State University)

“…In budgetary participation, organizational member loyalty has an effect on managerial performance. This study is in line with Triseptya et al (2017), Liza (2019) and Ginting et al (2021) that organizational commitment strengthens the effect of budgetary participation on managerial performance. This research is contrary to what was researched by Bumulo, Kalangi, & Warongan (2018) and Setyaningtyas & Sinarasri (2018) that organizational commitment does not strengthen the effect of budgetary participation on managerial performance.…”

“…Therefore, organizational culture is an important component in improving organizational performance. This is in line with the results of research conducted by Liza Syafriyanti (2019) and Ginting et al (2021) that organizational culture strengthens the influence of budgetary participation on managerial performance.…”

“…Asi et al (2021) argue that organizational culture must be created and instructed to members of the organization so that it becomes a behavioral guide for individuals in managing problems. Based on the results of previous research conducted by Triseptya et al (2017), Liza (2019) and Ginting et al (2021) organizational culture strengthens the effect of budget participation on managerial performance. This research contradicts what was observed by Bumulo, Kalangi, & Warongan (2018) and Setyaningtyas & Sinarasri (2018) that organizational culture does not strengthen the influence of budgetary participation on managerial performance.…”

“…Research conducted by Oluwalope & Sunday (2017) Triseptya et al (2017, Sa'adah (2019), and Ginting et al (2021) shows that budgetary participation has a positive and significant effect on managerial performance, which means that the more the high level of participation in budgeting will result in increased managerial performance. The previous research conducted by Triseptya et al (2017) showed that organizational commitment can strengthen the effect of budget participation on managerial performance.…”

“…Research related to the effect of budgetary participation on managerial performance has experienced many differences, so many researchers are increasingly interested in re-evaluating these elements so that to decide on the contrast in research results, it can be done using a contingency approach. As research directed by Triseptya, Pagalung, & Indrijawati (2017), Sa'adah, (2019), and Ginting, Erlina, & Tarmizi (2021) shows that budgetary participation has a positive and significant effect on managerial performance which means that the higher the the level of participation in budgeting, the higher the managerial performance. It is different with the research conducted by & Asyik (2020) which shows that budgetary participation has a negative effect or in this case directly does not affect managerial performance.…”