PENGARUH PERSEPSI BUDAYA ORGANISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB-RELATED OUTCOMES MANAJERIAL PADA INDUSTRI TEXTIL DI PEKALONGAN

Raswid, Raswid (2004) PENGARUH PERSEPSI BUDAYA ORGANISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB-RELATED OUTCOMES MANAJERIAL PADA INDUSTRI TEXTIL DI PEKALONGAN. Masters thesis, program Pascasarjana Universitas Diponegoro.

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Abstract

This study examine the inpact of managers perceptions of their organizational culture (OC) on the relationship between budgetary participation (BP) and managerial job-related outcomes (JRO), operationalised as managerial performance (MP) and job-related tension (JRT). The relationship between BP and job-related outcomes would depend on managers perceptions of innovation and attention to detail, this OC are relations of innovation and attention to detail. Data supported predictions that increasing BP would lower JRT for managers perceiving a high emphasis on innovation within their OC, regardless of their perceptions of an emphasis on attention to detaiL When managers perceived low innovation, however, their perception of level of attention to detail had a significant effect on the relationship between BP and JRT. The result of the study indicates, that increasing BP was found to decrease JRT for managers who perceived low innovation and low attention to detaiL For managers who perceived low innovation and high attention to detail, BP this effect was attenuated on JRT. Finally the positive relationship between BP and managerial performance was not found to be affected significantly by managers' OC perceptions. Penelitian ini menguji pengaruh persepsi budaya organisasi (BO) manajer terhadap hubungan antara partisipasi anggaran (PA) dan hasil kinerja (Job-Related Outcomes) manajerial, operasional Job-Related Outcomes yaitu kinerja manajerial (KM) dan Job-Related Tension (JRT). Hubungan antara PA dan Job-Related Outcomes (JRO) akan tergantung pada persepsi BO para manajer dari suatu pembaharuan (innovation) dan perhatian pada detail pekerjaan (attention to detail). Budaya organisasi ini berhubungan dengan innovation dan attention to detail. Data yang mendukung untuk memprediksi bahwa meningkatnya PA akan menurunkan tingkat JRT bagi para manajer yang merasa perhatian yang tinggi pada innovation didalam BO para manajer, tanpa melihat persepsi para manajer yang perhatian pada detail pekerjaan (attention to detail). Ketika para manajer merasakan low innovation, bagaimanapun persepsi para manajer pada tingkat attention to detail mempunyai pengaruh yang signifikan terhadap hubungan PA dan JRT. Hasil penelitian mengindikasikan bahwa, PA yang meningkat dapat mengurangi tingkat JRT untuk manajer yang merasakan low innovation dan low attention to detail. Sedangkan untuk para manajer yang merasakan low innovation dan high attention to detail, PA mempunyai pengaruh yang lemah terhadap tingkat JRT. Hubungan antara PA dan kinerja manajerial (KM) positif tidak ditemukan bukti pengaruh yang signifikan oleh persepsi BO para manajer.

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HG Finance
Divisions:Postgraduate Program > Master Program in Accounting
ID Code:10096
Deposited By:Mr UPT Perpus 2
Deposited On:05 May 2010 13:14
Last Modified:05 May 2010 13:14

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