Pengaruh Karakteristik Anggaran Terhadap Sikap Pandang Manajer Mengenai Anggaran Pada Perusahaan Industri Berfasiltas PMDN/PMA di Propinsi Jawa Barat
HAZAINSYAH (Adv.: Harnanto, Drs., M.Soc.Sc.), Harnanto, Drs., M.Soc.Sc.
Fokus perhatian penelitian ini adalah pengaruh karakteristik anggaran terhadap sikap pandang manajer mengenai eksistensi anggaran. Karakteristik anggaran dalam penerapan sistem anggaran meliputi partisipasi anggaran, kejelasan anggaran, umpan balik dan evaluasi anggaran, tingkat kesulitan anggaran. Pada sisi yang lain, sikap pandang manajer merupakan sikap yang dinyatakan dalam bentuk perilaku lisan maupun perilaku perbuatan yang sungguh-sungguh untuk mencapainya. Oleh karena itu, penelitian ini bertujuan untuk membuktikan tentang keberhasilan karakteristik anggaran dalam sistem anggaran didukung oleh sikap pandang positif manajer pelaksana, sehingga prestasi perusahaan dapat dicapai. Subyek penelitian berjumlah 45 perusahaan industri PMDN / PMA di Jawa Barat dari 880 perusahaan industri PMDN / PMA. Subyek penelitian diminta mengisi seperangkat daftar pertanyaan. Hasil data penelitian ditabulasi untuk diolah dengan menggunakan paket program komputer seri program statistik (SPS). Hasil Uji F membuktikan ada hubungan antara karakteristik anggaran terhadap sikap pandang manajer mengenai keberadaan anggaran. Pada sisi yang lain, hasil Uji t menunjukkan hanya partisipasi anggaran yang berpengaruh signifikan, sedangkan kejelasan anggaran, umpan balik dan evaluasi anggaran, tingkat kesulitan anggaran tidak berpengaruh signifikan terhadap sikap pandang manajer mengenai keberadaan anggaran. Partisipasi anggaran dalam sistem anggaran didukung oleh sikap positif para manajer pelaksana. Namun demikian, kejelasan, umpan balik dan evaluasi, tingkat kesulitan anggaran tidak didukung oleh sikap positif para manajer pelaksana. Dengan demikian, penelitian lanjutan yang berkaitan dengan gaya kepemimpinan pada perusahaan industri PMDN / PMA perlu dilakukan. Faktor gaya kepemimpinan tersebut perlu diperhitungkan dalam karakteristik anggaran. Gaya kepemimpinan perusahaan sangat dominan dalam penerapan kejelasan, umpan balik dan evaluasi, tingkat kesulitan anggaran. Tanpa perhatian terhadap faktor gaya kepemimpinan, sikap pandang manajer mengenai keberadaan anggaran dalam sistem anggaran tidak berdasarkan landasan sikap kepercayaan (kognitif), sikap emosional manajer (afektif), dan sikap kecenderungan berperilaku (konatif).
The focus of the study is the effect of budgetary characteristics upon the managers attitudes in viewing the existence of budget. The budgetary characteristics of the applications of the system of budget covers the Budgetary Participation, Budgetary Goal Clarity, Budgetary Feedback and Budgetary Evaluation, and Budget Goal Difficulty. Meanwhile, on the other side, the managers attitudes are implemented in the form of verbal as well as behavioral actions which are done seriously. Therefore, this study is aimed at proving the success of budgetary characteristics in the system of budget which are supported by positive attitudes of the executive manager so that the company get the optimum achievement. The subjets of the study are 45 local or domestic and foreign investment industrial companies out of 880 existing industrial companies in West Java. They are asked to answer a set of questions. The data then is tabulated in order to be proceed by using statistical computer program. The result of F test proves that there is a relationship between the budgetary characteristics upon the managers attitudes in viewing the existence of budget. On the other side, the result of t test shows that only the budgetary participations that has the significant effect, while the budget goal clarity, budgetary feedback and budgetary evaluation, and budget goal
difficulty do not have the significant effect on the managers attitudes in viewing the existence of budget. Budgetary participation in the system of budget is supported by the positive attitudes of the executive manager. However, the budget goal clarity, budgetary feedback and evaluations, and budget goal difficulty are not supported by the positive attitudes of the executive manager. Thus, further studies which are related to the leadership style of the local or domestic and foreign investment industrial companies are necessary. The leadership style factor need to be considered in the budgetary characteristics. Leadership style of the company is dominant in the application of the budgetary goal clarity, bugetary feedback and evaluations, and budget goal difficulty. Without regarding the factor of leadership style, the attitudes of the manager in viewing the existence of budget in the system of budget are not based on trusting (cognitive), the managers emotional attitudes (affective), and behavioral tendentious attitudes (conative).
Kata Kunci : karakteristik anggaran, on trusting (cognitive), the managers emotional attitudes (affective), behavioral tendentious attitudes (conative), the budgetary goal clarity, bugetary feedback, bugetary evaluations, and budget goal difficulty.
