Pengaruh pelimpahan wewenang, motivasi dan sistem penghargaan terhadap hubungan partisipasi penyusunan anggaran dengan kinerja manajerial

Oleh :
Nisa Anisa - F1303107 - Fak. Ekonomi dan Bisnis

ABSTRACS The result of previous studies on the relationship between budget participation and managerial performance has been inconclusive and contradictory. To resolve these difference, Govindarajan (1986a) states that it needs contingency approach. This approach systematically evaluated various conditions or factors that attain effect relation between budget participation and manajerial performance. This study empirically examined effect relation between budget patcipation and manajerial performance using three variables of contingency, namely delegation of authority, managerial motivation, and the reward system. Data for this study were collected by using questionnaires, which were distributed to 100 managers from 20 banking companies in Surakarta. The sampling method used is simple random sampling. The responses from 38 managers were analyzed by using multiple regression analysis. The first result of this study indicates that the attraction between delegation of authority and budget participation affect managerial performance. The relationship between budget participation and managerial performance will be high at higher levels of decentralization. The second result, indicated that the managerial motivation was found to have a significant effect on the relationship between budget participation and managerial performance. The last result, indicated that the interaction between reward system and budget participation did not direct affect managerial performance.