The Influence of Employee Participation on Managerial Performance in Budget Preparation
),
(1) Universitas Pattimura
Corresponding Author
Abstract
Preparing a good budget should use bottom-up principles involving various levels of positions in each department in a company. This will be better because you can expect various input from subordinates to determine the performance targets you want to achieve in a certain period or time period. Pirngadi Hospital is a Government General Hospital in the city of Ambon. Managing Health Equipment Expenditures requires an appropriate budget in terms of planning and use. Cases of reusing or recycling medical equipment or using reconditioned medical equipment in 2023 indicate that budget management is not being used appropriately. Without organizational commitment, participation will have no effect on managerial performance. Participation with influential commitment will improve managerial performance. The system of organizational commitment and giving rewards to parties involved in preparing the budget is quite interesting. The sample was selected using the Census method, where 32 people were selected from the sample members who were in the operations and purchasing of health equipment. Pirngadi Ambon General Hospital was all taken for survey. This was done because of the limitations of the sample taken so that the entire Operations (Engineering) and equipment purchasing (planning) sections were taken which were directly involved in planning and budget preparation. Data were processed using SPSS version 17 software with a linear regression method using moderating variables. Data analysis was carried out using a regression approach using moderating variables with an alpha level of 0.05 (5%) meaning below 0.05 (t-value <0.05) so each variable has a significant effect. Partial correlation testing using the t-test shows that the organizational commitment variable has an influence on the relationship between participation in budget preparation and managerial performance. Simultaneous testing is carried out with the F-test (F-value <0.05) or 0.000, so all variables together have a significant effect. The results show that there is a simultaneous influence of organizational commitment and rewards on the relationship between participation in budget preparation and managerial performance.
Keywords
References
Adoe, Maryanti Helmina, (2002). ”Pengaruh Karakteristik Tujuan Anggaran Terhadap Perilaku, Sikap, dan Kinerja Aparat Pemerintah Daerah Di Propinsi Nusa Tenggara”, Yogyakarta. Program Pasca Sarjana UGM. Tesis tidak untuk dipublikasikan.
Adisaputro, Gunawan., & Anggarini, Yunita. (2007). Anggaran Bisnis : Analisis, Perencanaan, dan Pengendalian Laba. Yogyakarta. Cet. I. Penerbit UPP YKPN.
Adam, (2003). ”Corporate Budget Planning, Control and Performance Evaluation in Bahrain”. Managerial Auditing Journal (2003): pp 737.
Aimee, F., and Carrol E., (2004). Aligning Priorities In Local Budgeting Processes, Journal of Budgeting, Accounting & Financial Management. Boca Raton Summer 2004, Vol. 16. Iss. 2: pp. 240
Allen and Meyer. (1997). “Characteristic of Organizational Environments and Perceived Environmental Uncertainty”. Administrative science Quarterly 17. Hal: 313-327.
Alfar, Raflia. (2006). Pengaruh Partisipasi Manajer dalam Penganggaran terhadap Kinerja Manajerial dengan Budgetary Slack sebagai Variabel Moderating Pada Kantor Direksi PT. Perkebunan Nusantara Wilaya Sumatera. Tesis. Ambon. Sumatera Utara.
Andres, Matthew (2005). Fiscal Management. Performance-Based Budgeting Reform : Progress, Problems, and Pointers. Ed. Anwar Shah. Washington, D.C : The World Bank.
Anthony, R. N., and David W. Young, (1999), Management Control in Nonprofit Organization, 6th ed. Boston, Irwin McGraw-Hill Inc.
Ariesandra, Kardina. 2005. ”Pengaruh Kepuasan Kerja dan Konflik Peran Terhadap Kinerja Karyawan”. Yogyakarta. Program Pasca Sarjana UGM. Tesis tidak untuk dipublikasikan. Becker, A. D. and Green. (1990). ”The Budgetary Jones, Simmon M. (1988). “Budgetary Biasing in Organizations: Theoritical Framework and Empirical Evidence.” Accounting Organization, and Society 13 (1988): hal. 281-301.
Control Function”. The Accounting Review, pp. 239-243.
Bentler, P. M., and D. G. Bonett. (1980). ”Significance test and goodness-of-fit in the analysis of corvariance structures”. Psychological Bulletin 88 (33): 588-606.
Bollen, K. A. (1989). Structural Equations wit Latent Variables, Somerset. NJ: John Wiley & Sons.
Breaux, Kevin T. (2004). The Effect of Program Commitment on The Degree of Participative Congruence and Managerial Performance in a Budgeting Setting. Dissertation. Lousiana State University and Agricultural and Mechanical College.
Briers, M., and M. Hirst. (1990). ”The role of budgetary information in performance evaluation. Accounting organization effectiveness”. Journal of Accounting Research 20 (1): 12-27.
Brownell, P. (1982). ”The role of Accounting data in performance evaluation, budgetary participation, and organizational effectiveness”. Journal of accounting Research 20 (1): 12-27.
Brownell, P. and M. Hirst. (1986). ”Reliance on accounting information, budgetary, and task uncertainty: test of three-way interaction”. Journal of Accounting Research. 24 (2): 241-249.
Chia, Y. M. (1995). ”Decentralization, management accounting system (MAS), information characteristic and their interaction effect on managerial performance: A Singapore study”. Journal of Business and Finance and Accounting. 811-830.
Choo, F., and Kim B. Tan. (1997). ”A study of the relations among disagreement in budgetary performance evalution style, job-related tension, job satisfaction an performance”. Behavioral Research in Accounting 9: 199-218.
Corrado, Frank M. (2004). Berkomunikasi dengan Karyawan. Cetakan pertama. Terjemahan Paulas G. Hendrata. PPM. Jakarta.
Dalimunthe, Rita F., & Zainoeddin, Arnita (2006). Buku Ajar Perialu Organisasi. Konten Matakuliah E-Learning USU. http:/e- course.usu.ac.id/content/manajemen/perialku/textbook.pdf.(access ed November 11, 2007.
Dansereau, F., G. Graen, and B. Haga. (1975). ”A vertical dyad linkage approach to leadership within format organizations: A longitudinal investigation of the role-making process”. Organizational Behavioral and Human Performance 13: 46-78
Douglas, (1994). Budget Control and Cost Behavior. Englewood Cliffs, NJ: Prentice Hall.
Dunham, R. B., F. J. Smith, and R.S. Blackburn. (1977). ”Validition of the index of organizational reactions with the JDI. The MSQ, Faces Scales”. Academy of Management Journal. 420-432.
Dunk, A. S. (1993). ”The effects of job-related tension on managerial performance in participative budgetary settings”. Accounting, Organizations and Society 18 (8): 575-585.
Effendy, Onong Uchjana. (1989). Psikologi Manajemen dan Administrasi. Bandung Cetakan Ketiga. Mandar Maju.
Fisher. C. (1996) ”The Impact of Perceived Environmental Uncertainty and Individual Differences on Management Informantion Requirement: A Research Note.” Accounting. Organization and Society 21: hal. 361-369.
Frucot, Veronique., & White, Stephen. ”Managerial levels and the effects of budgetary participation on managers”. Managerial Auditing Journal (2006): 191.
Fuller, Jeffrey J., & Tinkham, Rebecca. (2002) ”Making the most of scarce reward dollars: Why differentation makes a difference”. Employee Benefits Journal: 3.
Garrison, Ray H dan Eric W Noreen. 2000. Akuntansi Manajerial. Edisi I. Terjemahan Totok Budisantoso. Salemba Empat. Jakarta.
Ghozali, Imam (2001). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang, Badan Penerbit: UNDIP.
Govindarajan, V. (1999). ”Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable”. Accounting, Organizations and Society 9 (2): 125-135.
Govindarajan, V. and A. K. Gupta. (1985). ”Linking control systems to business unit strategy: Impact on performance”. Accounting. Organizations and Society. 51-66.
Govindarajan, V, (1986). Impact of participation in the budgetary process on managerial attitudes and performance: Universalistic and contingency perspective. Decisions Sciences. 496-516.
Guilding (1998). Participation in Budgeting Process: When It Works and When It Doesn’t, Journal of Accounting Literature, Vol. 1: 124-153.
Green, S. G., and T. R. Mitchell. (1979). ”Attributional processes of leaders in leader- member interactions”. Organizational Behavior and Human Performance 23 (3): 429-458.
Hair, J. F., Jr., R. E. Anderson. R. L. Tatham, and W. C. Black. (1992). Multivariate Data Analysis with Readings. Indianapolis, IN: Macmillan Publishing Company.
Handoko, Hani. (1984). Teori Organisasi. Yogyakarta Penerbit BPFE.
Harahap, Sopyan Syafri. (2001). Budgeting Penganggaran. Jakarta. Edisi 1. Cetakan Kedua. Raja Grafindo Persada.
Harrison, G. L. (1992). ”The cross-cultural Generalizability of the relation between participation, budget emphasis and job-related attitudes”. Accounting, Organizations and Society. 1-15.
Harrison, G. L., (1993). ”Reliance on accounting performance measures in superior evaluative style-The influence of national culture and personality”. Accounting, Organization and Society 18 (4): 319-340.
Heneman, H. G. (1974). ”Comparison of self and superior ratings of managerial performance”. Journal of Applied Psychology 59 (5): 638-642.
Hirst, M. K. (1981). ”Accounting information and the evaluation of subordinated performance: A situational approach”. The Accounting Review 56 (4): 771-784.
Hirst, M. K, (1983). ”Reliance on accounting performance measures, task uncertainty, and dysfunctional behavior: Some extensions”. Journal of Accounting Research, 596-605.
Article Metrics
Abstract View
: 22 times
Download : 12 times
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Saragi Marshelina
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
