Pengaruh Partisipasi Anggaran terhadap Kinerja Karyawan dengan Budaya Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening, Bank Rakyat Indonesia Kantor Cabang Bandar Lampung

https://doi.org/10.35912/jastaka.v1i2.1020
Published: Mar 1, 2022

Abstract:

Purpose: The aim of this study is to examine the influence of budget participation to employee performance through organizational culture and work-satisfaction-based.

Research methodology: The influence of budget participation on employee performance with organizational culture and job satisfaction as an intervening variable was carried out using descriptive analysis methods, with data collection applications using a questionnaire.

Results: Budget participation has a direct effect on employee performance. The higherthe level of employee participation in the budget preparation process, the better the employee's performance.

Limitations: The sample of this study was only 80 employees at the Bank Rakyat Indonesia, Bandar Lampung Branch, due to time constraints and the Covid-19 pandemic.

Contribution: This research is useful for companies to see whether budget participation affects employee performance.

Keywords:
1. Budgeting participation
2. Employee performance
3. Organizational culture
4. and Work-satisfaction-based
Authors:
1 . Tri Utari
2 . Yuliansyah Yuliansyah
3 . Pigo Nauli
View PDF
How to Cite
Utari, T., Yuliansyah, Y., & Nauli, P. (2022). Pengaruh Partisipasi Anggaran terhadap Kinerja Karyawan dengan Budaya Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening, Bank Rakyat Indonesia Kantor Cabang Bandar Lampung . Jurnal Studi Pemerintahan Dan Akuntabilitas, 1(2), 97–110. https://doi.org/10.35912/jastaka.v1i2.1020
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 1 No. 2 (2022): Januari
Articles
References

    Abriani. (1996). Pengaruh Partisipasi dalam Penyusunan Anggaran Terhadap Kepuasan Kerja dan Kinerja Manajer : Role Ambiguity Sebagai Variabel Antara. Tesis. Universitas Gadjah Mada.

    Abriani. (1996). Pengaruh Partisipasi dalam Penyusunan Anggaran Terhadap Kepuasan Kerja dan Kinerja Manajer : Role Ambiguity Sebagai Variabel Antara. Tesis. Universitas Gadjah Mada : Yogyakarta.

    Adelin, G. M., Kiagus, A., & Niken, K. (2021). Pengaruh Partisipasi Anggaran, Kompensasi Finansian dan Kompensasi Nonfinansial Terhadap Kinerja Karyawan PT. Budi Berlian di Lampung. Jurnal Studi Pemerintahan dan Akuntabilitas , 55-67.

    Anthony, R. N., & Govindarajan, V. (2005). Sistem Pengendalian Manajemen. . Jakarta:Salemba Empat.

    Ardiansah. (2003). “Pengaruh Kepuasan Kerja dan Komitmen Organisasi terhadap Keinginan Berpindah Kerja Auditor (Studi Kasus pada KAP di Jawa Tengah )”. . EKOBIS vol. 4, no. 2, Juli : , 141 – 152.

    Arikanto. (2010). Prosedur Penelitian, Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.

    Bonner, S., & Pennington, N. (1991). Cognitive Processes and Knowledge as Determinants Of Auditor Expertise. Journal Of Accounting Literature, 10 , 1-50.

    Burney, L., Henle, C., & Widener, S. (2009). A Path Model Examining The Relations among Strategic Performance Measurement System Characteristics, Organizationa lJustice, and Extra- and In-Role Performance. Accounting, OrganizationsandSociety, Vol. 34, No. 3-4 , 305-321.

    Chenhall, R. (2004). The Roleof Cognitive and Affective Conflict in Early Implementation of Activity Based Cost Management. BehavioralResearch in Accounting. Vol. 16 .

    George, & Jones. (2005). Understanding and Managing Organizational Behavior 4th Edition. Pearson Prentice Hall.

    Ghozali, & Imam. (2011). Structural Equation Modeling Metode Alternatif Dengan Partial Least Square (PLS) Edisi 3. Semarang: Badan Penerbit Universitas Diponegoro.

    Hameed, A., & Waheed, A. (2011). Employee development and itsaffecton employee performance a conceptual framework. International journal of business and socials cience 2(13) , 224-230.

    Handoko, T., & Hani. (2014). Manajemen Personalia dan Sumber Daya Manusia Edisi 2 . Yogyakarta: BPFE.

    Hansen, & Mowen. (2009). Akuntansi Manajemen, Edisi 8. Jakarta: Penerbit Salemba Empat.

    Hansen, Don, R., Marryane, M., & Women. (2004). Akuntansi Manajemen, Edisi tujuh. Jakarta: Salemba Empat.

    Harsuko, & Riniwati. (2011). Mendongkrak Motivasi dan Kinerja: Pendekatan Pemberdayaan SDM. Malang: UB Press.

    Hartono, & Jogiyanto. (2015). Metode Penelitian Bisnis: Salah kaprah dan pengalaman-pengalaman. Edisi 6. Yogyakarta Indonesia: BPFE UGM.

    Hofstede, e. (1990). Measuring Organizational Cilture: A Qualitatitive and Quantitative Study Across Twenty Cases Administrative Science Quarterly, 35 (1990). 286-316.

    Hoque, Zahirul, & Brosnan, P. (2007). Alligning Industrial Relatoins Risk, Budgetary Partcipation, and Budgating Measures of Performance: Impact on Managerial Performance. SSRN .

    Ikhsan. (2005). Akuntansi Keperilakuan. Jakarta : Salemba Empat.

    Kreitner, & Kinicki. (2001). Organizational Behavior. New York: McGraw-Hill Companies, Inc.

    Kusuma. (2003). “ Topik Penelitian Akuntansi Keperilakuan dalam Jurnal Behavioral Research In Accounting (BRIA)”. Jurnal Bisnis dan Akuntansi Vol.5. no.2 Agustus , 147-166.

    Lawler. (2003). “Empowering Service Employees”. Sloan Management Review 36 (Summer) , 73-84.

    Listianto, Tony, & Bambang, S. (2007). Pengaruh Motivasi, Kepuasan, Dan Disiplin Kerja Terhadap Kinerja Karyawan (Studi Kasus di Lingkungan Pegawai Kantor PDAM Kota Surakarta).

    Locke. (1976). The nature and causes of job satisfaction. In Handbook Of Industrial and Organizational Psychology. Chicago: Ran McNally.

    Mah’d, Osama, & Khadash. (2013). The Impact of Budgetary Participatio n on Managerial Performance: Evidence from Jordanian University Executives. Journal ofApplied Finance &Banking, 3(3), pp , 133-156.

    Marsden. (1996). An Exploration Of the Spoused Organizational Culture Of Public Accounting Firms. Accounting Horison. September. American Accounting Association. 10 (3) , 26-53.

    Mehamba. (2014). Pengaruh Kompensasi, Kepuasan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan.

    Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industria Supervisor Performance and Attitudes : A Field Study. The Accounting Review. Vol 50 .

    Nafarin, M. (2004). Penganggaran Perusahaan. Jakarta: Penerbit Salemba Empat.

    Prayoga, L. B., & Zulvia, K. (2021). The Influence of Organizational Culture and Working Environment on Employee Performance at PT. Pusaka Ayu Bahari. Reviu Akuntansi, Manajemen, dan Bisnis (Rambis) , 21-26.

    Putri, Z., Yuliansyah, & Pigo, N. (2021). Pengaruh Akuntabiltas dan Budaya Organisasi Terhadap Kinerja Organisasi pada Rumah Sakit Swasta Kota Bandar Lampung. Jurnal Studi Pemerintahan dan Akuntabilitas , 43-54.

    Robbins, & Judge. (2015). Perilaku Organisasi Edisi 16. Jakarta: Salemba Empat.

    Robbins, & P, S. (2003). Perilaku Organisasi, Jilid 2. Jakarta: PT. Indeks Kelompok Gramedia.

    Robbins, & Stephen, P. (1997). OrganizationalBehavior. New York: Prentice-Hall Company.

    Robbins, S. (2008). “Perilaku Organisasi”. Edisi Bahasa Indonesia. Jakarta: PT INDEKS Kelompok GRAMEDIA.

    Sholihin, M., & Pike, R. (2010). Organizational Commitment in The Police Service: Exploring The Effects of Performances Measures, Procedural Justice, and Interpersonal Trust. Financial Accountability and Management, 26 (4) , 392-413.

    Sugiyono. (2003). Metodologi Penelitian Administrasi. Bandung: Alfabeta.

    Undang-Undang Nomor 10 Tahun 1998 tentang Perbankan.

    Urbach, N., & Ahlemann, F. (2010). Structural Equation Modeling in Information Systems Research Using Partial Least Square. Journal of Information Technology Theory and Application. 11(2) , 5-39.

    Verawati. (2009). Pengaruh Komitmen Organisasi, Partisipasi dan Motivasi Terhadap Kinerja Karyawan Pada PT Bank Lippo Tbk Cabang Kudus. ISSN : 1411-1799 .

    Yahya, Nor, M., Nik Ahmad, N. N., & Fatima, A. (2008). Budgetary Participation and Performance: some Malaysian Evidence. International Journal of Public Sector Management. Vol 21. No 6. pp , 658-673.

  1. Abriani. (1996). Pengaruh Partisipasi dalam Penyusunan Anggaran Terhadap Kepuasan Kerja dan Kinerja Manajer : Role Ambiguity Sebagai Variabel Antara. Tesis. Universitas Gadjah Mada.
  2. Abriani. (1996). Pengaruh Partisipasi dalam Penyusunan Anggaran Terhadap Kepuasan Kerja dan Kinerja Manajer : Role Ambiguity Sebagai Variabel Antara. Tesis. Universitas Gadjah Mada : Yogyakarta.
  3. Adelin, G. M., Kiagus, A., & Niken, K. (2021). Pengaruh Partisipasi Anggaran, Kompensasi Finansian dan Kompensasi Nonfinansial Terhadap Kinerja Karyawan PT. Budi Berlian di Lampung. Jurnal Studi Pemerintahan dan Akuntabilitas , 55-67.
  4. Anthony, R. N., & Govindarajan, V. (2005). Sistem Pengendalian Manajemen. . Jakarta:Salemba Empat.
  5. Ardiansah. (2003). “Pengaruh Kepuasan Kerja dan Komitmen Organisasi terhadap Keinginan Berpindah Kerja Auditor (Studi Kasus pada KAP di Jawa Tengah )”. . EKOBIS vol. 4, no. 2, Juli : , 141 – 152.
  6. Arikanto. (2010). Prosedur Penelitian, Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.
  7. Bonner, S., & Pennington, N. (1991). Cognitive Processes and Knowledge as Determinants Of Auditor Expertise. Journal Of Accounting Literature, 10 , 1-50.
  8. Burney, L., Henle, C., & Widener, S. (2009). A Path Model Examining The Relations among Strategic Performance Measurement System Characteristics, Organizationa lJustice, and Extra- and In-Role Performance. Accounting, OrganizationsandSociety, Vol. 34, No. 3-4 , 305-321.
  9. Chenhall, R. (2004). The Roleof Cognitive and Affective Conflict in Early Implementation of Activity Based Cost Management. BehavioralResearch in Accounting. Vol. 16 .
  10. George, & Jones. (2005). Understanding and Managing Organizational Behavior 4th Edition. Pearson Prentice Hall.
  11. Ghozali, & Imam. (2011). Structural Equation Modeling Metode Alternatif Dengan Partial Least Square (PLS) Edisi 3. Semarang: Badan Penerbit Universitas Diponegoro.
  12. Hameed, A., & Waheed, A. (2011). Employee development and itsaffecton employee performance a conceptual framework. International journal of business and socials cience 2(13) , 224-230.
  13. Handoko, T., & Hani. (2014). Manajemen Personalia dan Sumber Daya Manusia Edisi 2 . Yogyakarta: BPFE.
  14. Hansen, & Mowen. (2009). Akuntansi Manajemen, Edisi 8. Jakarta: Penerbit Salemba Empat.
  15. Hansen, Don, R., Marryane, M., & Women. (2004). Akuntansi Manajemen, Edisi tujuh. Jakarta: Salemba Empat.
  16. Harsuko, & Riniwati. (2011). Mendongkrak Motivasi dan Kinerja: Pendekatan Pemberdayaan SDM. Malang: UB Press.
  17. Hartono, & Jogiyanto. (2015). Metode Penelitian Bisnis: Salah kaprah dan pengalaman-pengalaman. Edisi 6. Yogyakarta Indonesia: BPFE UGM.
  18. Hofstede, e. (1990). Measuring Organizational Cilture: A Qualitatitive and Quantitative Study Across Twenty Cases Administrative Science Quarterly, 35 (1990). 286-316.
  19. Hoque, Zahirul, & Brosnan, P. (2007). Alligning Industrial Relatoins Risk, Budgetary Partcipation, and Budgating Measures of Performance: Impact on Managerial Performance. SSRN .
  20. Ikhsan. (2005). Akuntansi Keperilakuan. Jakarta : Salemba Empat.
  21. Kreitner, & Kinicki. (2001). Organizational Behavior. New York: McGraw-Hill Companies, Inc.
  22. Kusuma. (2003). “ Topik Penelitian Akuntansi Keperilakuan dalam Jurnal Behavioral Research In Accounting (BRIA)”. Jurnal Bisnis dan Akuntansi Vol.5. no.2 Agustus , 147-166.
  23. Lawler. (2003). “Empowering Service Employees”. Sloan Management Review 36 (Summer) , 73-84.
  24. Listianto, Tony, & Bambang, S. (2007). Pengaruh Motivasi, Kepuasan, Dan Disiplin Kerja Terhadap Kinerja Karyawan (Studi Kasus di Lingkungan Pegawai Kantor PDAM Kota Surakarta).
  25. Locke. (1976). The nature and causes of job satisfaction. In Handbook Of Industrial and Organizational Psychology. Chicago: Ran McNally.
  26. Mah’d, Osama, & Khadash. (2013). The Impact of Budgetary Participatio n on Managerial Performance: Evidence from Jordanian University Executives. Journal ofApplied Finance &Banking, 3(3), pp , 133-156.
  27. Marsden. (1996). An Exploration Of the Spoused Organizational Culture Of Public Accounting Firms. Accounting Horison. September. American Accounting Association. 10 (3) , 26-53.
  28. Mehamba. (2014). Pengaruh Kompensasi, Kepuasan Kerja Dan Motivasi Kerja Terhadap Kinerja Karyawan.
  29. Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industria Supervisor Performance and Attitudes : A Field Study. The Accounting Review. Vol 50 .
  30. Nafarin, M. (2004). Penganggaran Perusahaan. Jakarta: Penerbit Salemba Empat.
  31. Prayoga, L. B., & Zulvia, K. (2021). The Influence of Organizational Culture and Working Environment on Employee Performance at PT. Pusaka Ayu Bahari. Reviu Akuntansi, Manajemen, dan Bisnis (Rambis) , 21-26.
  32. Putri, Z., Yuliansyah, & Pigo, N. (2021). Pengaruh Akuntabiltas dan Budaya Organisasi Terhadap Kinerja Organisasi pada Rumah Sakit Swasta Kota Bandar Lampung. Jurnal Studi Pemerintahan dan Akuntabilitas , 43-54.
  33. Robbins, & Judge. (2015). Perilaku Organisasi Edisi 16. Jakarta: Salemba Empat.
  34. Robbins, & P, S. (2003). Perilaku Organisasi, Jilid 2. Jakarta: PT. Indeks Kelompok Gramedia.
  35. Robbins, & Stephen, P. (1997). OrganizationalBehavior. New York: Prentice-Hall Company.
  36. Robbins, S. (2008). “Perilaku Organisasi”. Edisi Bahasa Indonesia. Jakarta: PT INDEKS Kelompok GRAMEDIA.
  37. Sholihin, M., & Pike, R. (2010). Organizational Commitment in The Police Service: Exploring The Effects of Performances Measures, Procedural Justice, and Interpersonal Trust. Financial Accountability and Management, 26 (4) , 392-413.
  38. Sugiyono. (2003). Metodologi Penelitian Administrasi. Bandung: Alfabeta.
  39. Undang-Undang Nomor 10 Tahun 1998 tentang Perbankan.
  40. Urbach, N., & Ahlemann, F. (2010). Structural Equation Modeling in Information Systems Research Using Partial Least Square. Journal of Information Technology Theory and Application. 11(2) , 5-39.
  41. Verawati. (2009). Pengaruh Komitmen Organisasi, Partisipasi dan Motivasi Terhadap Kinerja Karyawan Pada PT Bank Lippo Tbk Cabang Kudus. ISSN : 1411-1799 .
  42. Yahya, Nor, M., Nik Ahmad, N. N., & Fatima, A. (2008). Budgetary Participation and Performance: some Malaysian Evidence. International Journal of Public Sector Management. Vol 21. No 6. pp , 658-673.