Argubi, Fikri (2024) PERAN MODERASI KOMITMEN ORGANISASI DAN MEDIASI SENJANGAN ANGGARAN PADA PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi Pada Bank BUMD di Banten). Master thesis, Untirta Sultan Ageng Tirtayasa.
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Abstract
This research aims to test and analyze the effect of Budget Participation on Managerial Performance with Organizational Commitment as a moderating variable and Budget Allowances as a mediating variable, a study at BUMD Banks in the Banten Province Region. The method used in this research is a quantitative method with a descriptive analysis approach with a research design using a causal associative paradigm which aims to find explanations in the form of cause-effect relationships between several variables. Meanwhile, the data analysis technique in this research uses the Structural Equation Modeling (SEM) method using SmartPLS software version 3.0. The results of data analysis in the research show that (1) Budget Participation does not directly have a positive and significant effect on Managerial Performance, (2) Budget Participation has a positive and significant effect on Budgetary Slact, (3) Budgetary Slact have a positive and significant effect on Managerial Performance, (4) Organizational Commitment does not moderate the effect of budget participation on Managerial Performance. So Organizational Commitment is not able to act as a moderating variable but only acts as an independent moderator. (5) Budgetary Slack mediates the effect of Budget Participation on Managerial Performance with the type of a partial mediation.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan Komitmen Organisasi sebagai variabel moderasi dan Senjangan Anggaran sebagai variabel mediasi, studi pada Bank BUMD di Wilayah Provinsi Banten. Metode yang digunakan dalam penelitian ini adalah menggunakan metode kuantitatif dengan pendekatan analisis deskriptif dengan desain penelitian menggunakan paradigma asosiatif kausal yang bertujuan ingin mencari penjelasan dalam bentuk hubungan sebab-akibat (cause-effect) antar beberapa variable. Sedangkan teknik analisis data dalam penelitian ini menggunakan metode Structural Equation Modeling (SEM) dengan menggunakan software SmartPLS versi 3.0. Hasil analisis data dalam penelitian menunjukkan bahwa (1) Partisipasi Anggaran secara langsung tidak berpengaruh positif dan signifikan terhadap Kinerja Manajerial, (2) Partisipasi Anggaran berpengaruh positif dan signifikan terhadap Senjangan Anggaran, (3) Senjangan Anggaran berpengaruh positif dan signifikan terhadap Kinerja Manajerial, (4) Komitmen Organisasi tidak memoderasi pengaruh Partisipasi anggaran terhadap Kinerja Manajerial Jadi Komitmen Organisasi tidak mampu berperan sebagai variable moderasi tapi hanya berperan sebagai independent moderator. (5) Senjangan Anggaran memediasi pengaruh Partisipasi Anggaran terhadap Kinerja Manajerial dengan jenis mediasi secara parsial. | |||||||||
| 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 08 Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | SE Fikri Argubi | |||||||||
| Date Deposited: | 21 Nov 2025 06:46 | |||||||||
| Last Modified: | 21 Nov 2025 06:46 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/55857 |
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