Nur Apriliani Hasan, Siti (2015) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI PSYCHOLOGICAL CAPITAL DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Pada Perusahaan Jasa di Provinsi Banten). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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2. PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI PSYCHOLOGICAL CAPITAL DAN PE.PDF - Published Version Restricted to Registered users only Download (17MB) |
Abstract
ABSTRACT The present study aims to examine the budgetary participation and performance relationship in a public sector organization. It also attempts to examine whether psychological capital and perception of innovation mediate the budgetary participation and performance relationship. To collect data of this study, survey questionnaires are used. From 126 questionnaires were given to employee in a public sector organization, questionnaires with complete answers were 57 questionnaires (45.24%). The data collected were processed using path analysis in Statistical Package for Social Science (SPSS 20) to examine the direct and indirect effects of budget participation on performance managerial. The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation also significantly influences psychological capital. Psychological capital proved to mediate the relationship budgetary participation and managerial performance. But budgetary participation did not indirectly affect managerial performance via the intervening variables of perception of innovation. Keywords: budgetary participation, managerial performance, psychological capital, perception of innovation, public sector organization
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh partisipasi anggaran terhadap kinerja manajerial pada organisasi sektor publik. Penelitian ini juga menguji apakah psychological capital dan persepsi inovasi memediasi pengaruh partisipasi anggaran terhadap kinerja manajerial. Pengumpulan data penelitian ini menggunakan survei kuesioner. Kuesioner disampaikan kepada 126 pegawai SKPD, sebanyak 84 kuesioner kembali dan 57 kuesioner (45,24%) diisi dengan lengkap dan dapat diolah. Data yang dikumpulkan diolah dengan menggunakan analisis path dalam Statistical Package for Social Science (SPSS 20) untuk menguji pengaruh langsung dan tidak langsung partisipasi anggaran terhadap kinerja manjerial. Hasil penelitian ini menunjukkan bahwa adanya pengaruh langsung partisipasi anggaran terhadap kinerja manajerial. Partisipasi anggaran juga berpengaruh secara signifikan terhadap psychological capital. Psychological capital terbukti memediasi hubungan partisipasi anggaran dan kinerja manajerial. Namun partisipasi anggaran tidak berpengaruh secara tidak langsung terhadap kinerja manajerial melalui variabel intervening persepsi inovasi. Kata Kunci: Partisipasi Anggaran, Kinerja Manajerial, Psychological Capital, Persepsi Inovasi, Organisasi Sektor Publik | |||||||||
| Uncontrolled Keywords: | Partisipasi Anggaran, Kinerja Manajerial, Psychological Capital, Persepsi Inovasi, Organisasi Sektor Publik budgetary participation, managerial performance, psychological capital, perception of innovation, public sector organization | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 25 Oct 2021 06:18 | |||||||||
| Last Modified: | 25 Oct 2021 06:18 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/2193 |
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