PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL

(Studi Empiris pada Kantor Cabang Perbankan Indonesia di Jakarta)

J. SUMARNO
Magister Akuntansi STIE Y.A.I

ABSTRAKSI

The study examined the influence of leadership style and organizational commitment to the relationship between budgetary participation and managerial performance. The research objective is to find empirical evidence of (a) relationship and the influence of positive and significant relationship between budgetary participation and managerial performance, (b) organizational commitment may be moderating the relationship between budgetary participation and managerial performance, and (c) leadership style may be moderating the relationship between budgetary participation and managerial performance.

Respondents of this research leader (manager) main branch offices of banks in Jakarta, with a population of 170 main branches. The data was collected for three months, starting mid September 2004 until mid-December 2004. Of the 170 questionnaires delivered, readmitted and as many as 90 completed questionnaires (52.94%). Data collection * with a list of questions adapted from previous researchers. Data collected is processed using a moderating regression analysis (MRA) and the regression the interaction between the variables.

The results are (1) there is influence and a significant negative relationship between budgetary participation and managerial performance, (2) the influence of organizational commitment on managerial performance relationship and budget participation is positive and significant, and (3) the influence of leadership style on the relationship between budget partisipiasi and managerial performance is not significant.

Key words: organizational commitment, leadership style, budgetary participation and managerial performance.

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Much of the research field of management accounting is concerned with the problem of budgetary participation (Brownell, 1981). This is because the participatory budget has assessed the consequences of the attitudes and behavior of organizational members (Murray, 1990). The influence of participatory budgeting on managerial performance is an interesting theme in management accounting research (Lukka, 1988). Brownell (1982b) mentions two reasons, namely (a) participation assessed as a managerial approach that can improve the performance of members of the organization, and (b) the various studies that examine the relationship between participation and performance results are conflicting.

Motivated results of previous research, this study again confirm whether budgetary participation has a positive and significant impact on managerial performance. In addition, also test whether the variables of leadership style (Brownell, 1983) and the variable organizational commitment (Nouri & Parker, 1995) may moderate the relationship between budgetary participation and managerial performance. Respondents of this study was the leader of the main branch offices of banks in Jakarta. Respondents were selected because of the leadership of the bank branch as the unit of accountability saddled with budget targets, in addition to the variable organizational commitment and leadership style variables thought to be factors that could affect efforts to achieve these terget. …

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