YUFREDO PRADANA, ALVIN (2023) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PEMODERASI KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study was to determine the effect of budgetary participation on managerial performance by moderating organizational commitment and leadership style. The research method uses quantitative methods. The research design uses a causal design. The research population is managers who work in manufacturing companies in the Cikande Modern area, Serang Regency, Banten Province, taking samples using purposive sampling. Data collection techniques by distributing questionnaires with a total sample of 100 respondents. Data analysis used path analysis with the student version of the Smart PLS 3 program. Based on data analysis, it is known that the R Square value in the managerial performance variable construct is 0.368 indicating a variation in the substantive effect of the budget participation variable with organizational commitment and leadership style as a moderating variable of 36.8 percent while the rest is influenced by other variables not examined. The results of the hypothesis test show that budgetary participation has a positive effect on managerial performance, organizational commitment can moderate (strengthen) the effect of budgetary participation on managerial performance, and leadership style can moderate (weaken) the effect of budgetary participation on managerial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk mengetahui pengaruh partisipasi anggaran terhadap kinerja manajerial dengan pemoderasi komitmen organisasi dan gaya kepemimpinan. Metode penelitian menggunakan metode kuantitatif. Desain penelitian menggunakan desain kausal. Populasi penelitian adalah manajer yang bekerja pada perusahaan manufaktur di kawasan Cikande Modern Kabupaten Serang Provinsi Banten, pengambilan sampel menggunakan purposive sampling. Teknik pengumpulan data dengan menyebarkan kuesioner dengan jumlah sampel sebanyak 100 responden. Analisis data menggunakan analisis jalur (path analysis) dengan program Smart PLS 3 versi students. Berdasarkan analisis data, diketahui nilai R Square pada konstruk variabel kinerja manajerial sebesar 0.368 menunjukkan variasi pengaruh substansif dari variabel partisipasi anggaran dengan komitmen organisasi dan gaya kepemimpinan sebagai variabel moderasi sebesar 36.8 persen sedangkan sisanya dipengaruhi oleh variabel lainnya yang tidak diteliti. Hasil uji hipotesis diketahui partisipasi anggaran berpengaruh positif terhadap kinerja manajerial, komitmen organisasi dapat memoderasi (memperkuat) pengaruh partisipasi anggaran terhadap kinerja manajerial, dan gaya kepemimpinan dapat memoderasi (memperlemah) pengaruh partisipasi anggaran terhadap kinerja manajerial. | |||||||||
| Uncontrolled Keywords: | Managerial Performance, Budget Participation, Organizational Commitment, Leadership Style. Kinerja Manajerial, Partisipasi Anggaran, Komitmen Organisasi, Gaya Kepemimpinan | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mr Alvin Pradana | |||||||||
| Date Deposited: | 05 Oct 2023 15:01 | |||||||||
| Last Modified: | 02 Nov 2023 15:24 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29748 |
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