PENGARUH STRUKTUR DAN KULTUR ORGANISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL

Mohamad Djasuli

Abstract


Secara empiris penelitian ini menguji pengaruh struktur
organisasional (sentralisasi vs desentralisasi) dan kultur
organisasional (orientasi pada orang dan proses vs orientasi pada
pekerjaan dan hasil) yang berfungsi sebagai variabel moderating
dalam hubungan antara partisipasi penyusunan anggaran dan kinerja
manajerial. Kuesioner dikirimkan pada 654 direktur atau kepala
bidang/divisi setingkat direktur perusahaan industri perbankan di
Indonesia. Tanggapan yang diperoleh dari 80 (12,23 %) direksi
dianalisa dengan menggunakan analisis regresi berganda dan
analisis regresi melalui pendekatan residual (uji bivariat). Hasil
penelitian menunjukkan bahwa partisipasi penyusunan anggaran
dengan kinerja manajerial mempunyai hubungan yang positif dan
signifikan. Hasil penelitian ini menunjukkan bahwa tingkat
kesesuaian yang tinggi antara partisipasi penyusunan anggaran
dengan variabel kontinjen struktur organisasional berpengaruh
negative terhadap kinerja manajerial pada struktur sentralisasi dan
berpengaruh positif pada struktur desentralisasi. Begitu juga hasil
penelitian mengenai tingkat kesesuaian yang tinggi antara partisipasi
penyusunan anggaran dengan variabel kontinjen kultur organisasional
menunjukkan pengaruh negative signifikan pada kinerja manajerial
dalam budaya organisasi yang berorientasi pada pekerjaan dan hasil.


Keywords


Partisipasi Penyusunan Anggaran, Kinerja Manajerial, Pendekatan Kontijensi, Struktur, dan Kultur Organisasional

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DOI: http://dx.doi.org/10.21107/infestasi.v2i1.1186

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