Pengaruh partisipasi anggaran terhadap employee performance dengan goal commitment sebagai variabel intervening pada akademi kuliner Ako

Kuslin, Michael Cahyadi (2018) Pengaruh partisipasi anggaran terhadap employee performance dengan goal commitment sebagai variabel intervening pada akademi kuliner Ako. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Akademi Kuliner AKO adalah salah satu akademi kuliner di Surabaya. Pada Akademi ini memiliki beberapa permasalahan yang membuat penganggaran yang tidak sehat. Penganggaran pada Akademi Kuliner AKO masih tergolong transaksional. Hal ini membuat Employee Performance rendah. Tujuan dari penelitian ini adalah untuk menganalisis (1) pengaruh Partisipasi Anggaran terhadap Goal Commitment, (2) pengaruh Goal Commitment terhadap Employee Performance, dan (3) apakah Goal Comitment sebagai Variabel Intervening antara Partisipasi Anggaran terhadap Employee Performance. Jenis penelitian ini adalah penelitian kuantitatif dimana pengumpulan informasi dan data diperoleh dari jawaban kuesioner. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah penyebaran kuesioner. Analisis data digunakan dengan menggunakan regresi linier sederhana pada SPSS 22.0. Populasi dalam penelitian ini adalah seluruh karyawan pada Akademi Kuliner AKO selain security dan cleaning services (32 Orang). Sampel dalam penelitian ini adalah berjumlah 30 orang. Hasil penelitian ini menunjukan bahwa Partisipasi Anggaran berpengaruh terhadap Goal Commitment, Goal Commitment berpengaruh terhadap Employee Performance dan Goal Commitment terbukti sebagai Variabel Intervening antara Partisipasi Anggaran terhadap Employee / AKO Culinary Academy is one of the culinary academy in Surabaya. There are some issues in academy that drive to unhealthy budgeting. Budgeting at AKO Culinary Academy is still classified as transactional. This makes employee performance at academy tend to be low. The purpose of this study is to analyze (1) the influence of Budget Participation to Goal Commitment, (2) the influence on Goal Commitment to Employee Performance, and (3) The Goal Comitment as Intervening Variable between Budget Participation to Employee Performance. This research is quantitative research. The collection of information and data obtained from questionnaires. Data analysis was used by using simple and multiple linear regression on SPSS 22.0. Population in this research are all employees at AKO Culinary Academy besides security guard and cleaning service (32 people). Sample in this researchare 30 people. The results of this study indicate the influance Budget Participation to Goal Commitment, influance on Goal Commitment to Employee Performance and Goal Commitment as an Intervening Variable between Budget Participation to Employee Performance

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Kuslin, Michael CahyadiNIM01220150001UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMagdalena, RennaUNSPECIFIEDUNSPECIFIED
Thesis advisorTjahjono, Josephine K.UNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: partisipasi anggaran; employee performance; goal commitment; budget participation; employee performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 24 May 2022 04:32
Last Modified: 24 May 2022 04:32
URI: http://repository.uph.edu/id/eprint/47469

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