Alvin Raehan, Muhammad (2023) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI SEBAGAI VARIABEL INTERVENING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to empirically examine the effect of budgetary participation on managerial performance mediated by organizational commitment and organizational culture. This analysis uses an independent variable, namely budget participation. The dependent variable is managerial performance. The sample of this research is the managerial part of the company in the industrial sector located in the Tangerang Regency. The sample was taken using purposive sampling method. Data collection was carried out using questionnaires distributed directly to companies, with 100questionnaires distributed and 80 data sets processed. PLS software was used for statistical analysis using Convergent Validity, Discriminant Validity, Composite Reliability, Cronbach's Alpha by testing the R-Square hypothesis test, then t-statistic and path coefficient. The results of this study indicate that budgetary participation positively influences managerial performance, organizational commitment, and organizational culture. Organizational commitment affects budgetary participation and managerial performance, and organizational commitment strengthens the relationship between budgetary participation and managerial performance. However, organizational culture does not affect managerial performance and does not strengthen the relationship between budgetary participation and managerial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk secara empiris menguji pengaruh partisipasi anggaran terhadap kinerja manajerial yang dimediasi oleh komitmen organisasi dan budaya organisasi. Variabel independen dalam analisis ini adalah partisipasi anggaran, sedangkan variabel dependennya adalah kinerja manajerial. Sampel penelitian ini terdiri dari bagian manajerial pada perusahaan industri yang berlokasi di Kabupaten Tangerang. Sampel dipilih menggunakan metode purposive sampling, dan terdapat 100 kuesioner yang disebar langsung ke perusahaan, dengan jumlah data yang diolah sebanyak 80. Analisis data dilakukan menggunakan software PLS dengan metode statistik Convergent Validity, Discriminant Validity, Composite Reliability, Cronbach's Alpha, dan pengujian hipotesis R-Square, serta menggunakan t-statistic dan path coefficient. Hasil penelitian menunjukkan bahwa partisipasi anggaran berpengaruh positif terhadap kinerja manajerial, komitmen organisasi, dan budaya organisasi. Komitmen organisasi berpengaruh positif terhadap kinerja manajerial, serta memperkuat hubungan antara partisipasi anggaran dan kinerja manajerial. Namun, budaya organisasi tidak berpengaruh terhadap kinerja manajerial dan tidak memperkuat hubungan antara partisipasi anggaran dan kinerja manajerial. | |||||||||
| Uncontrolled Keywords: | Budget Participation, Managerial Performance, Organizational Commitment, and Organizational Culture. partisipasi anggaran, kinerja manajerial, komitmen organisasi, budaya organisasi. | |||||||||
| 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: | Muhammad Alvin Raehan | |||||||||
| Date Deposited: | 14 Nov 2023 09:46 | |||||||||
| Last Modified: | 14 Nov 2023 09:46 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/30873 |
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