DAMPAK KARAKTERISTIK ANGGARAN TERHADAP PRESTASI MANAJER PADA BUMN-BUMN PERSERO DILINGKUNGAN DIREKTORAT JENDERAL INDUSTRI KIMIA DASAR DEPARTEMEN PERINDUSTRIAN REPUBLIK INDONESIA
Abubakar Sidik (Pembimbing: Drs. Harnanto, H.Soc. Sc. Akuntan), Drs. Harnanto, H.Soc. Sc. Akuntan
Penelitian ini merupakan studi empisis yang tidak menggunakan sampel, melainkan seluruh populasi dijadikan responden. Subyek penelitian adalah seluruh BUMN dalam bentuk Persero dilingkungan Direktorat Jenderal Industri Kimia Dasar, Departemen Perindustrian, R.I, terdiri dari industri semen 4 perusahaan, industri soda 1 perusahaan, industri pupuk 5 perusahaan, industri gas 1 perusahaan, dan industri kertas industri 5 perusahaan, total 16 perusahaan.
Tujuan penelitian ingin mengetahui apakah ke enam faktor karakteristik anggaran partisipasi penyusunan anggaran (budgetary participation), kejelasan sasaran anggaran (budget goal clarity), umpan balik anggaran
(budgetary feeback), evaluasi anggaran (budgetary evaluation), tingkat kesulitan anggaran (budget goal difficulty), dan keadilan (fairne-,) hern(-1“.jorikh terhadap prestasi para manajer pusat-pusat pertanggungjawaban yaitu, pusat laba, pusat pendapatan, dan pusat biaya tehnik.
Pengumpulan data melalui mail survey dengan mengirimkan 2 macam daftar pertanyaan (questioner) A, dan B. Questioner A•ditujukan kepada salah seorang Direktur (manajemen puncak) mewakili pusat laba (profit center), questioner B ditujukan kepada manajer pemasaran mewakili pusat pendapatan (revenue center), dan manajer produksi mewakili pusat biaya tehnik (engeneered expense center), masingmasing satu orang setiap perusahaan. Skala yang digunakan ordinal, dan teknik pengukuran skala tipe Likert. Analisis data, dan uji hipotesis digunakan analisis korelasi den regresi.
Hasil analisis menunjukkan ke-enam karakteristik anggaran berkorelasi positif terhadap prestasi pare manajer, besarnya koefisien korelasi R = 0,9929, Karakte-: ristik evaluasi (X4), tingkat kesulitan (X5) dan keadilan (X6) tjdak horpenyaruh E,er%ara tiiynifikon terhadap prelGta si para manajer, kemungkinan disebabkan mempunyai kolinearitas ganda dengan karakteristik anggaran lainnya. Oleh sebab itu ketiga karakteristik anggaran tersebut dikeluarkan dari persamaan regrsinya.
Uji statistik F dan t memb.uktikan hipotesis I, II,' dan III berhasil menolak hipotesis Ho atau menerima hipotesis•Hi yang berati ketiga karakteristik anggaran partisipasi (X1), kejelasan sasaran (X2), dan umpan balik(X3) berpengaruh secara signifikan terhadap prestasi para Besarnya pendaruh tersebut dilihat dari koefisien regresi yaitu, umpan balik (X3) - 0,5059 pada tingkat signifikansi = 1%, kejelasan sasaran anggaran (X2) = 0,3477 pada tingkat signifikansi 1%, dan partisipasi penyusunan anggaran = 0,0849 pada tingkat signifikansi 5%. Besarnya koefisien determinasi secara parsial (r2) karakteristik anggaran terhadap prestasi para manajer secara parsial umpan balik anggaran (X3) = 0,7689 dengan standard error of estimate 0,0801, tingkat kesulitan anggaran (X2) = 0,6901 dengan standard error of estimate 0,0673, dan partisipasi penyusunan anggaran (X1) = 0,3270 dengan standard error of estimate 0,0352. Besarnya koefisien determinasi secara keseluruhan (R2) = 0,9799.
This research is empirical study that unused the sample but all of member of population become respondents. The subject of this reseach is all of BUMN Perse[o in the milieu,of Direktorat Jenderal Industri Kimia Dasar of Departement of Industry of Republic Indonesia. The kind of company population consist of 4 cement industries, 1 soda industry, 5 fertilizer industries, 1 gas industry, and 5 paper industries all of them there are 16 'companies.
The purpose of the research is to know wheather that the 6 variables of budgetary goal characteristic as participation, clarity, feeback, evaluation, difficulty, and fairness, influence toward performance of the managers of responsibility centers: profit center, revenue center, and engeneered expense center.
The data were collected by using the mail survey with sending two kind of questioner A and B. The question A is presented to one of Director (top management) as representative of profit center, questioner B are presented to marketing manager as representative of revenue. center, and production manager as represntative of engeneered expense center. The using of scale is ordinal, and scale of t'ecknical measure is Likert type. The data analysis and test of hypothesis by using correlation and regression method.
The results obtained this research showed that the 6 variables of budgetary goal characteristic as participation, clarity, feeback, evaluation, difficulty, and fairness, is correlated positively to the managers performance. The amount of coefficient correlation (R) .= 0,9929. The variables of budgetary goal characteristic as evaluation, (X4), difficulty (X5), and fairness (X6) not sicnificantly influence toward performance of managers(shown in supplement F), maybe caused there are any multicollinearity with the other variables of budgetary goal charahteristic, so that the variables (X4, X5, and X6) are droped from regression equation. However the budgetary goal characteristic as budgetary participation (X1), budgetary goal clarity (X2), and budgetary feedback (X3) have positif correlation toward performance of the managers, with the coeficient of correlation is R = 0,9919. The result of hypothesis test with F test or t test cannot refuse hypothesis Hol, Hon and Horn or accept hypothesis HiI, Hill, and HiIII. So that budgetary goal characteristic as budgetary participation (X1), budgetary goal clarity (X2), and budgetary feedback (X3)• influence significantly toward performance of the managers.
Coefficient of regression of budgetary feedback (X3) is = 0,5059 in the level of significant 1%, budgetary goal clarity (X2) is = 0,3477 in the level of significant 1%, and budgetary participation (X1) is = 0,0849 in the level of significant 5%
Coefficient of determinant as a partial (r2) of budgetary feedback (X3) is = 0,7689 with standard error of estimate is = 0,0801, and budgetary goal clarity (X2) is = 0,6901 with standard error of estimate is = 0,0673, and budgetary participation (X1) is = 0,3270 with standard error of estimate is = 0,0352. Co
Kata Kunci : BUMN ; Dampak Karakteristik Anggaran ; Perindustrian
