Pengaruh partisipasi penyusunan anggaran dan pengendalian internal terhadap kinerja manajerial melalui komitmen organisasi sebagai variabel intervening (studi kasus pada koperasi kabupaten Sidoarjo)

Cella, Krismonika Frama (2019) Pengaruh partisipasi penyusunan anggaran dan pengendalian internal terhadap kinerja manajerial melalui komitmen organisasi sebagai variabel intervening (studi kasus pada koperasi kabupaten Sidoarjo). Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Penelitian ini merupakan penelitian kuantitatif yang menggunakan pendekatan deskriptif dengan variabel intervening. Penelitian ini memiliki dua tujuan. Pertama, bertujuan untuk membuktikan pengaruh partisipasi penyusunan anggaran dan pengendalian internal terhadap kinerja manajerial. Kedua, bertujuan untuk membuktikan apakah komitmen organisasi memperkuat hubungan antara partisipasi penyusunan anggaran dan pengendalian internal dengan kinerja manajerial. Metode pengumpulan data yang digunakan dalam penelitian ini adalah survei menggunakan kuesioner. Populasi dan sampel penelitian ini adalah pengurus pada koperasi Kabupaten Sidoarjo yang ikut berpartisipasi dalam menyusun anggaran. Jumlah populasi dan sampel sebanyak 120 orang. Teknik analisis data dalam penelitian ini menggunakan Path Analysis. Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran dan pengendalian internal berpengaruh positif dan signifikan terhadap kinerja manajerial. Hal ini terbukti dimana nilai signifikan sebesar 0,027 dan 0,002 sedangkan variabel intervening didapatkan nilai signifikansi 0,018. Komitmen organisasi mendorong hubungan antara partisipasi penyusunan anggaran dan pengendalian internal dengan kinerja manajerial karena dilihat dari hasil uji analisis regresi / This study is a quantitative research using descriptive approach with intervening variable. This study is aimed to examine: (1) the effect of budgetary participation and internal control toward managerial performance and (2) whether commitment organization is able to strengthen the relationship between budgeting participation and internal control toward managerial performance. Data collection methods in this study is a survey using questionnaire distribution. It involves the whole population with a number of 120 cooperative management of Sidoarjo Districts. The research was analyzed by Path Analysis. The results showed that budgetary participation and internal control positively influences managerial performance. It was proved by sig value is 0,027 and 0,002. In this study, commitment organization is a intervening variable because budgetary participation and internal control sig value is 0,018 interaction between budgeting participation and internal control toward managerial performance seen from analysis regression

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Cella, Krismonika FramaNIM00000027341UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorChrisdianto, R. BenardinusUNSPECIFIEDUNSPECIFIED
Thesis advisorFrandy, KarundengUNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: partisipasi penyusunan anggaran; pengendalian internal; komitmen organisasi; kinerja manajerial; budgeting participation; internal control; commitment organization; managerial 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: 04 Nov 2022 08:06
Last Modified: 04 Nov 2022 08:06
URI: http://repository.uph.edu/id/eprint/50998

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