Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajer: Peran Kecukupan Anggaran dan Job-Relevant Information sebagai Variabel Intervening
Abstract: Studies concerned on
the relationship between budget-arranging participation and managerial
performance are interesting topic for some researchers. However, many of those
researches’ result are still indicated inconsistent. Empirically, this study
tested the influence of budget adequacy and job-relevant information as
variable intervening on the relationship between budget participation and
managerial performance. Data were collected through questionnaire and
distributed to 900 production managers or chief operational officers or
production supervisors at garment and textile companies in West Java and
Banten. Meanwhile, questionnaires which had been collected and processed were
239 questionnaires (with responds rate 26,1%). The data were analyzed using
structure equation modeling (SEM) of analysis of moment structure (AMOS)
program). Results of the study showed that budget participation did not
directly influence on managerial performance, job-relevant information did not
influence on budget adequacy and budget adequacy did not influence on
managerial performance. On the other hand, result indicated that budget
participation influenced budget adequacy, budget participation influenced
job-relevant information, and job-relevant information influenced managerial
performance.
Keywords: Budgeting
participation, Managerial Performance, Budget Adequcy, Job-Relevant
Information, Structure Equation Modeling (SEM), Analysis of Moment Structure
(AMOS)
Penulis: Candra Sinuraya
Kode Jurnal: jpakuntansidd090055
