Pengaruh partisipasi anggaran, kompensasi finansial dan kompensasi nonfinansial terhadap kinerja karyawan PT. Budi Berlian Motors di Lampung

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Abstract

Purpose: This study aimed to provide empirical evidence regarding the effect of budget participation, financial compensation and non-financial compensation on the performance of employees of PT. Budi Berlian Motors in Lampung.


Research methodology: The population in this study were all employees of PT. Budi Berlian Motors in Lampung, with a sample of 100 respondents. The methods of data analysis were multiple regression with the F test and T-test as a hypothesis test.


Results: This study shows empirical evidence that budget participation does not have a positive and significant effect on employee performance, while financial compensation and non-financial compensation have a positive and significant effect on employee performance.


Limitations: The results of the questionnaire are based on the respondents' responses to the questions in the questionnaire presented so that the answers generated may not necessarily correspond to actual conditions that occur in the company.


Contribution: This study can provide information about the effect of budgetary participation, financial compensation and non-financial compensation on the performance of employees of PT. Budi Berlian in Lampung.

Authors:
Adelin Gybona Manik
Fakultas Ekonomi dan Bisnis, Universitas Lampung, Bandar Lampung
Kiagus Andi
Fakultas Ekonomi dan Bisnis, Universitas Lampung, Bandar Lampung
Niken Kusumawardani
Fakultas Ekonomi dan Bisnis, Universitas Lampung, Bandar Lampung
Keywords:
1. Budget participation 2. Financial compensation 3. Non-financial compensation 4. Employee performance
Published: Jul 25, 2021
DOI: https://doi.org/10.35912/jastaka.v1i1.252

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Manik, A. G., Andi, K., & Kusumawardani, N. (2021). Pengaruh partisipasi anggaran, kompensasi finansial dan kompensasi nonfinansial terhadap kinerja karyawan PT. Budi Berlian Motors di Lampung . Jurnal Studi Pemerintahan Dan Akuntabilitas, 1(1), 55-67. https://doi.org/10.35912/jastaka.v1i1.252

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Vol 1 No 1 (2021): Juli
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