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All Journal Jurnal Pendidikan Jasmani Indonesia Jurnal Siasat Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Sport Science Jurnal Pendidikan Jasmani Jurnal Mahasiswa Sosiologi Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan Jurnal Sport Science Edcomtech Jurnal Kajian Teknologi Pendidikan Jurnal Pendidikan Jasmani Gelanggang Pendidikan Jasmani Indonesia SEIKO : Journal of Management & Business KOMIK (Konferensi Nasional Teknologi Informasi dan Komputer) International Journal of Economics, Business and Accounting Research (IJEBAR) Sport Science and Health Multilateral: Jurnal Pendidikan Jasmani Dan Olahraga Indonesia Journal of Sports and Physical Education GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Graha Pengabdian Jurnal Teknologi Sistem Informasi dan Sistem Komputer TGD PROMOTIF: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Bisnis, dan Akuntansi Jayabama: Jurnal Peminat Olahraga Indonesian Journal of Research in Physical Education, Sport, and Health
Eko Hariyanto
Universitas Negeri Malang
Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Physics Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
PENGANGGARAN PARTISIPATIF SEBAGAI MOTIVASI KINERJA MANAJER EKO HARIYANTO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Researches about effects of participative budget on manager’sperformance have been undertaken considerably. However, the results ofwhich have been conflicting. This is due to the differences in theintervening and moderating variables used. The issue of whether higherlevels of participative budget enhance managers’ performance has beenwidely studied in the accounting literature. Current empirical findings,however, have shown that it has indirect relationship, suggesting thatbudgetary participation does not have influence manager’s performance,but rather is conditioned on other intervening variables.This study aims, first, to examine the effect of participative budgeton manager’s performance, and to examine the indirect effect of goalcommitment and motivation as intervening variable. Second, it aims toexamine the effect of leadership style as a moderating variable in therelationship between participative budget and goal commitment.The data collected by survey questionnaires. One hundred andfifteen middle level managers, who were randomly chosen from stateowned enterprises in Indonesia, are participated in this research. Partialleast Square (PLS) to run a structural equation modeling (SEM) techniquewas employed to analyze the data.The finding showed that participative budget does not significantlyinfluence manager’s performance. Participative budget increases themanagers’ performance through the increase of goal commitment, whichhas a significant, positive effect on motivation. Furthermore motivationalso has a significant, positive effect on managers’ performance.Leadership style moderates the relationship between participative budgetand goal commitment.
Co-Authors - Mardianto Abdillah Nuruddin Agus Gatot Subiantoro Agus Tomi Agus Tomi Ahadi Priyohutomo Ahmad Hasan Walinono, Ahmad Hasan Akbar, Ricky Anugrah Akhmad Khusaeri Alex Juwanda Pratama Amir Amir Andhi Zakariya Utama Andif Victoria, Andif Victoria Angga Bramansta Putrantana Angga, Prayogi Dwina Anita Wulandari, Anita Annisa Ilma Hartikasari Arief Darmawan Arif Budi Raharjo Arif Wibowo Arizal Kurniawan Arizal Kurniawan Arus Khongrungchok Asim Asim, Asim Awal Akbar Jamaluddin Azmi Fitriati Baihaqi, Ja'far Cahyanti, Frisma Dwi Cahyati, Nunuk Nur chaniago, fandy alfian Dawud, Vincentius Wiyang G. W. A. N. Debby Arieangga Pratama Derry Julian Dwi Winarni Fahmi Arif Ashfahany Fahrial Amiq Fahrial Amiq, Fahrial Ferdiyanto, Hendra Firdaus Soffan Hadi Gilang Permana Hariyoko Hariyoko Hariyoko Hariyoko, Hariyoko Herlina Ike Oktaviani Humaid Ali Hasan Huslah, Huslah I Nengah Sudjana I Nengah Sudjana I Nengah Sudjana, I Nengah Ian Rizky Maulana Icuk Rangga Bawono Ida Soraya Imam Hariadi, Imam Inayati, Nur Isna Jadhug Bangun Saputra Khumaira Marsyahidah Badu Klarasati, Titi Latiful Khobir Farokie Linggo Jiventino Yono Prayogo Litardiansyah, Bagus Aji Lulut Gilang Saputra M. E. Winarno Mashuri, Imam Megha Mahatma Dany Muhammadin, Alief Syafrizal Otto Fajarianto Prayogi Dwina Angga Putra, Hendi Buwana Putra, Nur Samsudin Jaya Ilhami Rahardian, Mardhika Rista Rahmawati, Dewi Fitri Ratno Purnomo Ririd Tsalis Mutaqin, Ririd Tsalis Rizwan Zakki Adzkar Rizwan Zakki Adzkar Rizwan Zakki Adzkar, Rizwan Zakki S, Agus Gatot Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin, Saichudin Sapto Adi Setyadi, Edi Joko Singgih Saptadi Sitorus, Zulham Sri Purnami Sugiharto Sugiharto Suryo Budi Santoso Tatok Sugiarto Usman Wahyudi Wahyu Nadia Nur Khasanah Wasis Djoko Dwiyogo, Wasis Djoko Wicaksono, Ajeng Suko Zihan Novita Sari