Saepulloh, Andi (2024) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN MOTIVASI KERJA SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Organisasi Perangkat Daerah Kota Serang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study explores the impact of budgetary participation on managerial performance with organizational commitment and work motivation acting as moderating variables. The research identifies budgetary participation as the independent variable and managerial performance as the dependent variable, while organizational commitment and work motivation serve as moderators. Adopting a quantitative approach and a causal research design, the study focuses on personnel working in the Regional Apparatus Organization of Serang City. A purposive sampling method was used, resulting in a sample of 84 respondents. Data were collected through questionnaires distributed directly to the respondents. Path analysis was performed using SmartPLS 4 software. The findings indicate that budgetary participation has a positive effect on managerial performance. Organizational commitment does not moderate the relationship between budgetary participation and managerial performance, whereas work motivation does serve as a significant moderator in relationship between budgetary participation and managerial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk mengetahui pengaruh partisipasi anggaran terhadap kinerja manajerial dengan komitmen organisasi dan motivasi kerja sebagai variabel moderasi. Variabel independen dalam pemelitian ini adalah partisipasi anggaran, sedangkan variabel dependen dalam penelitian ini yaitu kinerja manajerial dengan komitmen organisasi dan motivasi kerja sebagai variabel moderasi. Metode penelitian menggunakan metode kuantitatif. Desain penelitian menggunakan desain kausal. Populasi penelitian adalah aparatur yang bekerja di Organisasi Perangkat Daerah Kota Serang, pengambilan sampel menggunakan purposive sampling. Teknik pengumpulan data dengan menyebarkan kuesioner langsung ke Organisasi Perangkat Daerah Kota Serang dengan jumlah sampel sebanyak 84 responden. Analisis data menggunakan analisis jalur (path analysis) dengan program SmartPLS 4. Hasil uji hipotesis diketahui partisipasi anggaran berpengaruh positif terhadap kinerja manajerial, komitmen organisasi tidak memoderasi pengaruh partisipasi anggaran terhadap kinerja manajerial dan motivasi kerja memoderasi pengaruh partisipasi anggaran terhadap kinerja manajerial. | |||||||||
| 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: | Andi Saepulloh | |||||||||
| Date Deposited: | 13 Nov 2024 16:43 | |||||||||
| Last Modified: | 13 Nov 2024 16:43 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/43794 |
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