PENGARUH STRUKTUR DAN KULTUR ORGANISASIONAL TERHADAP EFEKTIVITAS ANGGARAN PARTISIPATIF DALAM PENINGKATAN KINERJA MANAJERIAL STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Supomo, Bambang (Adv.Dr. Nur Indriantoro, MSc.Ak.), Dr. Nur Indriantoro, MSc.Ak.

1998 | Tesis | S2 Accounting

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The effect of participation in budgeting process has been a fertile area of research for many years. Participative budgeting has been postulated to has positive effect on managerial performance. This field study, therefore, examined the effectiveness of participative budgeting to increase managerial performance. The mixed results of prior empirical research led to this investigation which look at moderating effect of both organizational structure (decentralised vs. centralised) and organizational culture (people oriented vs. job oriented) on relationship

between participative budgeting and managerial performance.

The responses of 79 managers from a cross-department of Indonesian manufacturing companies to a questionnare survey designed to measure the variables were analysed using a multiple regression model. The results of this

study were generally consistent with those from prior empirical research which showed that participative budgeting had not direct effect on managerial

performance. Futhermore, the findings revealed that the effect of participative budgeting on managerial performance was positive in decentralised organizations

and negative in centralised organizations. Other results of this field study, also support the research hypothesis which revealed that the effect of participative

budgeting on managerial perfomance would be positive significantly in organizational culture with people oriented and negative in job oriented.

Kata Kunci : struktur, kultur, organisasional, anggaran partisipatif, peningkatan kinerja, manajerial, studi empiris, perusahaan manufaktur Indonesia