Pengaruh Budgeting Participation terhadap Managarial Performance Pada Sektor Manufaktur

Daniel Surya(1*),


(1) 
(*) Corresponding Author

Abstract


Pada era globalisasi saat ini, menuntut perusahaan agar memiliki alat perencanaan dan pengendalian dan anggaran merupakan alat yang tepat untuk digunakan. Salah satu pendekatan anggaran yaitu budgeting participation. Dengan budgeting participation maka manajer dapat saling bertukar job relevant information sehingga kinerjanya pun dapat meningkat. Adapun, penelitian ini dilakukan untuk mengetahui pengaruh budgeting participation terhadap managerial performance pada sektor industri manufaktur.

Disini, penelitian dilakukan pada 36 perusahaan  manufaktur yang berada di wilayah Surabaya. Perusahaan manufaktur yang diteliti merupakan perusahaan manufaktur berjenis business to customer yang rata-rata berasal dari sektor barang konsumsi, kimia, dan aneka industri. Pengumpulan data dilakukan dengan cara membagikan kuesioner pada manajer perusahaan manufaktur. Teknik analisis data yang digunakan dalam penelitian ini adalah dengan Partial Least Square (PLS) untuk mengetahui apakah ada pengaruh antara Budgeting participation terhadap Managerial Performance.

Hasil penelitian menunjukkan bahwa ternyata terdapat pengaruh yang positif dan signifikan antara variabel budgeting participation terhadap managerial performance pada sektor industri manufaktur di Surabaya.


Keywords


Budgeting participation, Job Relevant Information, Managerial Performance, Partial Least Square (PLS)

Full Text:

PDF

References


Argyris, C. (1952). “The Impact Budget On People, The Controllership Foundation, Inc”. The School of Business and Public Administration, Cornell University.

Bonache, A.B; Maurice, J; dan Moris. K. (2010). A Best Evidence Synthesis on The Link Between Budgetary Participation and Managerial Performance. Journal of Management Accounting Research..

Campbell, D.J, dan Gingrich, K.F. (1986). The interactive effects of task complexity and participation on task performance: a field experiment. Organisational Behavior and Human Decision Proccesses, 38: 162 – 180.

Chalos, P., Haka, S., (1989). Participative budgeting and managerial performance. Decision Sciences 20, pp. 334–347.

Chong, Vincent K., dan Chong kar Min. (2002). “Budget Goal Commitment and Informational effect of Budget Participation on Performance : A Structural equation Modelling Approach”, 14, Hal 65-86.

Darocha, Frank P. (1984). Informational influences on group decision making in a particpative a budgeting context. Accounting, Organizations dan Society, Vol. 9, No.1, pp. 13-32.

Dessler, Gary., (2001). Manajemen Sumber Daya Manusia. Jakarta: Prenhallindo.

Eker, Dr, Melek. (2008). The Affect of The Relationship Between Budget Participation and Job Relevant Information on Managerial Performance. Ege Academic Review. pp. 183-198.

Feng Yu Ni, et.al. (2005). The role of Trust in Supervisor in Budgeting System. The 17th Asia-Pacific Conference on Ingternational Issues.

Frucot, Veronique dan Shearon, Winston T. (1991). Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction. The Accounting Review, Vol.66, No.1, pp. 80-99.

Haryanti, Ida., & Othman, Radiah. (2012). Budgetry participation : How it affects performance and commitment. Accountary Business and the public interest.

Heath, Rebekah S, dan Brown, James F. (2007). A Re-Examination of The Effect of Job Relevant Information on The Budgetary Participation – Job Performance Realation During An Age of Employee Empowerment. Journal of Apllied Business Reasearch, Vol. 23, No.1.

Kenis. I, 1979. “Effects of budgetery goal charactics on management attitudes and performance”, The Accounting Review, Vol. 54, pp. 707-721.

Kren, Leslie. (1992). “Budgetary Partisipation and Manajerial Performance: The Impact of Information and Environmental Uncertainty”, Journal The Accounting Review, Juli 1992, pp. 511-526.

Lau, Chong M., Tan, Sharon L.C. (2003). The Effects of Participation and Job Relevant Information on the relationship between evaluate style and job satisfaction. Review of Quantitative Finance and Accounting, Vol. 21, pp. 17-34.

Magner, Nace, Welker, Robert B, dan Campbell, Terry L. (1996). Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equation Framework. Accounting and Business Research. pp. 41-50.

M, Nafarin. (2000). Penganggaran Perusahaan Satu dan Dua. Yogyakarta: BPFE. Edisi 8.

Shields, J. F., dan Shields, M.D. (1998). and consequences of participative budgeting: evidence on the effects of asymmetrical information. Journal of ManagementAccounting Research, 5: 265–280.

Sharma, Rohit,. Jones, Stewart., Ratnatunga, Janek. (2006). The relationship among broad scope MAS, managerial conrol, performance, and job relevant information. Review of accounting and finance, Vol. 5, No 3, pp. 228-250.

Sloma, Richard S. (1980). How to measure management performance. Canada: MacMillan.

Subramaniam, Nava., McManus, Lisa., and Mia, L. (2002). Enhancing hotel managers organizational commitment: an investigation of the impact of structure, need for achievement and participative budgeting. Hospitality management, pp. 303-320.

Supriyono, R.A., 2000. Sistem Pengendalian Manajemen. Edisi Pertama. Yogyakarta: BPFE.

Zainuddin, Suria dan Isa, Ruhana C. (2011). The role of organizational fairness and motivation in the relationship between budget participation and managerial performance: A conceptual paper. Australian Journal of Basic and Apllied Sciences, 5(12): 641-648.


Refbacks

  • There are currently no refbacks.