MENGUJI PERILAKU KINERJA MANAJERIAL PERANGKAT DAERAH DALAM PENYUSUNAN ANGGARAN DI KOTA SURAKARTA

Agus Utomo(1*)


(1) STIE AUB Surakarta
(*) Corresponding Author

Abstract


ABSTRAK

Studi perilaku organisasi dalam era saat ini menjadi sangat menarik untuk dikembangkan, termasuk kajian yang mempelajari perilaku orang atau pegawai pada organisasi pemerintahan, dalam masalah bagaimana partisipasi penganggaran mempengaruhi perilaku organisasi seperti komitmen pada organisasi, motivasi terhadap pekerjaan dan kinerja manajerial. Namun, hasil penelitian selama kurun waktu ini tidak selalu konsisten hasilnya. Dapat disimpulkan bahwa tidak ada hubungan sederhana antara partisipasi anggaran komitmen organisasi, motivasi dan kinerja manajerial. Studi saat ini menguji kembali penelitian sejenis yang telah ada dengan alasan untuk mengembangkannya dan mengidentifikasi faktor intervenig yang dapat mempengaruhi hubungan antara partisipasi anggaran dan kinerja manajerial. Dengan menggunakan pendekatan komitmen organisasi dan motivasi telah dipertimbangkan sebagai mediasi yang dapat mempengaruhi hubungan. Hasil penelitian ini menjelaskan Pengaruh langsung partisipasi anggaran terhadap kinerja manajerial berpengaruh tidak signifikan dan pengaruh tidak langsung partisipasi anggaran terhadap kinerja manajerial melalui komitmen organisasi dan motivasi kerja berpengaruh signifikan, dari studi ini dapat memberikan rekomendasi secara teoritis dan praktis untuk didiskusikan.

 

Kata kunci : Partisipasi Anggaran, Komitmen Organisasi, Motivasi Kerja, Kinerja Manajerial


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DOI: https://doi.org/10.36587/probank.v5i1.568

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