NUR FITRIANA, EPRILIA (2024) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA DAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Asuransi Umum di DKI Jakarta). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to test and analyze the effect of budget participation on managerial performance in General Insurance companies. This research was also conducted to test whether work motivation and organizational culture are moderating variables that can strengthen the relationship between budget participation and managerial performance. This research uses a survey method by distributing questionnaires to managers and assistant managers involved in budget participation at General Insurance companies. Testing this research hypothesis uses multiple linear regression analysis with the help of SPSS version 29.0 software. The results of this research show that budget participation has a positive and significant effect on managerial performance. Budget participation moderated by work motivation also shows a positive and significant influence on managerial performance. However, organizational culture cannot moderate the relationship between budget participation and managerial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh partisipasi anggaran terhadap kinerja manajerial pada perusahaan Asuransi Umum. Penelitian ini juga dilakukan untuk menguji apakah motivasi kerja dan budaya organisasi merupakan variabel moderasi yang dapat memperkuat hubungan partisipasi anggaran terhadap kinerja manajerial. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner kepada manajer dan asisten manajer yang terlibat dalam partisipasi anggaran pada perusahaan Asuransi Umum. Pengujian hipotesis penelitian ini menggunakan analisis regresi linier berganda dengan bantuan software SPSS versi 29 .0. Hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. Partisipasi anggaran dengan dimoderasi motivasi kerja juga menunjukkan adanya pengaruh positif dan signifikan terhadap kinerja manajerial. Namun, budaya organisasi tidak dapat memoderasi hubungan partisipasi anggaran dan kinerja manajerial. | |||||||||
| Uncontrolled Keywords: | Budget participation, managerial performance, work motivation, and organizational culture. Partisipasi anggaran, kinerja manajerial, motivasi kerja, dan budaya organisasi. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Eprilia Nur Fitriana | |||||||||
| Date Deposited: | 27 Jun 2024 11:00 | |||||||||
| Last Modified: | 27 Jun 2024 11:00 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/36852 |
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