PENGARUH PERBEDAAN DALAM GAYA EVALUASI KINERJA ANGGARAN TERHADAP KINERJA MANAJERIAL: KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI

Abstract

Budget has become popular as a tool for performance evaluation of business personnel. Supe¬rior has specific style to evaluate the subordinate's performance. This study extends previous research in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. Previous study has focused exclusively on the superior budgetary performance evaluation style. This study focused on both the superior's perceived and the subordinate's preferences budget¬ary performance evaluation styles. When the subordinate's preference style disagrees with the superior's perceived style, this disagreement is hypothesized not influence the managerial performance directly. This disagreement is also hypothesized lead the subordinate's lower job satisfaction. This study also examines mediating model, job satisfaction that may mediate the relationship between disagreement and performance. The respondents are managers or supervisors of manufacturing industries who their perfor¬mance evaluation using budget standard. More than 100 questionnaires were distributed and only 35 objects from 8 companies participated in this study. The companies are from 4 East Java industry areas, Surabaya. Sidoarjo, Gresik, and Pasuruan. Data were analyzed with simple regression statistic procedure using Statistical Package for So¬cial Science for Windows program. The result supports the hypothesized relations. that is. disagree-merit in budgetary performance evaluation style is not influence managerial performance directly. This disagreement leads the subordinate's lower job satisfaction. The third result indicate that job satisfac¬tion mediate the relationship between disagreement in budgetary performance evaluation style and performance. Keywords : Budgetary performance evaluation style, Job satisfaction. Performance 1.