Pengaruh Pendidikan Formal, Pengalaman dan Locus of Control Pada Hubungan Antara Partisipasi Anggaran Dengan Kinerja/Kepuasan Kerja

Robert Gunardi Haliman (Adv: Dr. Gudono, MBA, Ak.), Dr. Gudono, MBA, Ak.

1997 | Tesis | S2 Accounting

Early literature in management accounting proposed that budgetary participation, through some moderating variables would enhance management performance and also their jobs satisfaction. The variables which mediated these relationship in this study are formal education, experiences and Locus of Control.

The study wished to give empiric evidents on how the budgetary participation is related relationship with managerial performance and job satisfaction. The field study was conducted at the Universitas Tarumanagara, a private university in Indonesia. The subject was chosen since many researchers are conduced for commercial firm and not by nonprofit institution.

The respondents are the managers within the University of Tarumanagara, Data are collected through mail. There were 42 respondents who sent the questionnaire or 49,41%, Data will be process by stepwise method and enter method of Statistic Program for Social Sciences (SPSS).

The results suggest that, in University of Tarumanagara, budgetary participation are not significant associated with managerial performance. This result is not consistent with previous studies. It is rather strongly associated to job satisfaction. Other variables like education, experience and Locus of Control are also not significantly associated with managerial performance and job satisfaction.

The limit of this study is lack of respondents that is beyond the researcher's control the small number of respondent accounted for the results of this study as it can not be used to estimate the population.

The next study is expected to examine the field with more samples and will include the variables that has not been observed in this study.

Kata Kunci : pengaruh pendidikan formal, locus of control, partisipasi anggaran