Apriyani, Dini (2023) PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI DAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Organisasi Perangkat Daerah. 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 with organizational commitment and motivation as intervening variables. The research method uses quantitative methods. The research design uses a causal design. The study population was OPD structural officials of Banten Province including service secretaries, echelon III and IV officials, namely the head of finance, the financial section, and the head of finance subdivision, and the head of general and personnel subdivision who worked in 15 OPD Banten Province based on a recommendation letter from the Banten Province Kesbangpol. Data collection techniques by distributing questionnaires with a total sample of 64 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 0.450 indicating a variation in the substantive influence of the variables of budget participation, organizational commitment and motivation by 45 percent. The results of the hypothesis test show that budgetary participation has a positive effect on managerial performance, organizational commitment has a positive effect on managerial performance, motivation has no effect on managerial performance, budgetary participation has a positive effect on organizational commitment, budgetary participation has a positive effect on motivation, organizational commitment does not mediate the effect of budgetary participation on managerial performance, and motivation do not mediate the effect of budgetary participation on managerial perform
| 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 sebagai variabel intervening. Metode penelitian menggunakan metode kuantitatif. Desain penelitian menggunakan desain kausal. Populasi penelitian adalah pejabat struktural OPD Provinsi Banten meliputi sekretaris dinas, pejabat eselon III dan IV yaitu kabid keuangan, kasi keuangan, dan kasubag keuangan, dan kasubag umum dan kepegawaian yang bekerja di 15 OPD Provinsi Banten berdasarkan surat rekomendasi Kesbangpol Provinsi Banten. Teknik pengumpulan data dengan menyebarkan kuesioner dengan jumlah sampel sebanyak 64 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 0.450 menunjukkan variasi pengaruh substansif dari variabel partisipasi anggaran, komitmen organisasi dan motivasi sebesar 45 persen. Hasil uji hipotesis diketahui partisipasi anggaran berpengaruh positif terhadap kinerja manajerial, komitmen organisasi berpengaruh positif terhadap kinerja manajerial, motivasi tidak berpengaruh terhadap kinerja manajerial, partisipasi anggaran berpengaruh positif terhadap komitmen organisasi, partisipasi anggaran berpengaruh positif terhadap motivasi, komitmen organisasi tidak memediasi pengaruh partisipasi anggaran terhadap kinerja manajerial, dan motivasi tidak memediasi pengaruh partisipasi anggaran terhadap kinerja manajerial | |||||||||
| Uncontrolled Keywords: | Managerial Performance, Budget Participation, Organizational Commitment, Motivation Kinerja Manajerial, Partisipasi Anggaran, Komitmen Organisasi dan Motivasi. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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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: | dini apriyani | |||||||||
| Date Deposited: | 19 Nov 2025 09:18 | |||||||||
| Last Modified: | 19 Nov 2025 09:18 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/56202 |
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