Pengaruh Konflik Peran Terhadap Keefektifan Penganggaran Partisipatif dalam Peningkatan Kinerja Manajerial
DARMAJI, IWAN (Adv.: Taufikur Rahman, S.E., M.b.A., Akt.), Taufikur Rahman, S.E., M.b.A., Akt.
The effect of participative bugdeting, in improving managerial performance is an interesting area of research for many years. It has been postulated that participative bugdeting has a positive effect on managerial performance. Several prior reseacrhes, held to examine the relationship between participative bugdeting and managerial performance, have yield the incossistency result. To overcome this phenomenon, some researchers suggest to use contingenty approach. Role Conflict, as one factors that affect managerial performance, is predicted to influence the relationship between participative bugdeting and managerial performance.
This research examines the direct effect of participative bugdeting to managerial performance, and the effect of role conflict on the effectieveness of participative bugdeting to increase the managerial performance. The response of 77 middle manager, drawn cross-departement on Indonesian manufacture companies, were analyzed by multiple-regression model. The result indicates there is a significantly positive relationship between participative bugdeting and managerial performance. However, role conflict does not moderate the relationship between participative bugdeting and managerial performance.
Kata Kunci : Participative bugdeting, Role conflict, Managerial performance, Effectieveness.
