Triono, Agung (2016) PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL ( Studi Pada Perusahaan Manufaktur Di Provinsi Banten ). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

Text PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL.PDF - Published Version Restricted to Registered users only Download (11MB)

Abstract

This study aims to examine the effect of budget participation, organizational commitment, organizational culture to managerial performance. This study used a manufacturing company located in Banten Province as an object of research. The number of samples in this study were 74 respondents. Data were analyzed by using SEM (Structural Equation Model) through the program SmartPLS (Partial Least Square) version 1.0. The results of this study states budgetary participation influences on organizational commitment. Organizational commitment influences on managerial performance. Budgetary participation influences on managerial performance. Participation budgetary effects on the budget of the organization's culture. Organizational culture influences on managerial performance. Budgetary participation influences on managerial performance through organizational commitment. Budgetary participation influences on managerial performance through organizational culture. For manufacturing companies are expected to be used as a tool for evaluation and improvement of performance. For further research is expected to add variable external factors (job satisfaction, motivation, etc.) and add to the respondent. Researchers are also expected to develop further the research of various other business entities, such as the banking sector, hotel management, service, commercial or state-owned (BUMN).

Item Type:	Thesis (Master)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor BASTIAN, ELVIN 196907032003121001 Thesis advisor ABU HANIFAH, IMAM 197305262005011002
Additional Information:	Penelitian ini bertujuan menguji pengaruh partisipasi anggaran, komitmen organisasi, budaya organisasi terhadap kinerja manajerial. Penelitian ini menggunakan perusahaan manufaktur yang berada di Provinsi Banten sebagai obyek penelitiannya. Jumlah sampel dalam penelitian ini sebanyak 74 responden. Data dianalisis dengan menggunakan metode SEM (Structural Equation Model) melalui program SmartPLS (Partial Least Square) versi 1.0. Hasil dari penelitian ini menyatakan partisipasi anggaran berpengaruh terhadap komitmen organisasi. Komitmen organisasi berpengaruh terhadap kinerja manajerial. Partisipasi anggaran berpengaruh terhadap kinerja manajerial. Partisipasi anggaran berpengaruh terhadap budaya organisasi. Budaya organisasi berpengaruh terhadap kinerja manajerial. Partisipasi anggaran berpengaruh terhadap kinerja manajerial melalui komitmen organisasi. Partisipasi anggaran berpengaruh terhadap kinerja manajerial melalui budaya organisasi. Bagi perusahaan manufaktur diharapkan dapat digunakan sebagai sarana untuk evaluasi dan peningkatan kinerja. Bagi penelitian selanjutnya diharapkan dapat menambahkan variabel faktor eksternal (kepuasan kerja, motivasi dll) dan menambah responden. Peneliti selanjutnya juga diharapkan dapat mengembangkan penelitian dari berbagai entitas bisnis lainnya, seperti sektor perbankan, perhotelan, jasa, dagang maupun BUMN.
Uncontrolled Keywords:	Participation budget, organizational commitment, organizational culture on managerial performance Partisipasi anggaran, komitmen organisasi, budaya organisasi terhadap kinerja manajerial
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi
Depositing User:	Perpustakaan Pusat
Date Deposited:	30 Mar 2022 14:28
Last Modified:	30 Mar 2022 14:28
URI:	http://eprints.untirta.ac.id/id/eprint/11162

Actions (login required)

View Item