Pengaruh Partisipasi Anggaran dan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial
Studi Pada PT. Pos Indonesia
Abstract
Decentralization of local government management and public demand for transparency and accountability, forcing both central and local governments to create a more transparent and accountable financial management system, the system is expected to realize the financial management in an orderly, economical, effective, and efficient and beneficial to the community .
Based on the description of the background, the authors formulate the problem as follows: Does budget participation significantly influence the managerial performance in PT POS Indonesia. Is accountability accounting significantly affect managerial performance in PT POS Indonesia. Is budgetary participation and accountancy accountability affect jointly to managerial performance.
To achieve the research objectives in accordance with the expected in preparing this thesis and to obtain conclusions, the data collected will be analyzed with quantitative analysis. Quantitative method is the science or art related to the method (method) of data collection. The data used in this study is not necessarily the whole of a population, because the number of population size of this study is not identified, then to determine the number of samples of the study can use Slovin formula, which is 100 respondents.
Based on F test it can be seen that the Budget Participation and Accounting Accountability influence simultaneously, from the test results coefficient determination known that the independent variables (Budget Participation and Accounting Accountability) have contributed to the dependent variable (Managerial Performance) and the rest influenced by other variables outside the independent variable Which has been studied. From the results of Test t (Partial) note that the independent variables (Budget Participation and Accounting Accountability) have a significant influence on Managerial Performance at Post Office Indonesia Branch. From the results of Partial Test (Test T) is known from the Budget Participation and Accounting the most dominant of Managerial Performance is Budgetary participation variable (X1).
Downloads
References
Aini, eliza farah. (2018). Pengaruh partisipasi anggaran dan akuntansi pertanggungjawaban terhadap kinerja manajer pada dinas perranian dan ketahanan pengan di pasuruan. Angewandte Chemie International Edition, 6(11), 951–952.
Dewi, A. S., & Nurleli. (2021). Pengaruh Partisipasi Anggaran dan Akuntansi Pertanggungjawaban terhadap Kinerja Manajerial. Jurnal Riset Akuntansi, 1(2), 86–91. https://doi.org/10.29313/jra.v1i2.422
Don R. and Mowen, M. M. (2007). Managerial Accounting, 8th Edition, dialihbahasakan oleh Dewi Fitriasari dan Denny Arnos Kwary. Jakarta: Salemba Empat.
Hartini, D. S. (2016). Pengaruh Partisipasi Anggaran Dan Akuntansi Pertanggungjawaban Terhadap Kinerja Keuangan Pada Pt Telkom Indonesia Divisi Regional VII Makassar. Universitas Hasannudin.
Humaira, I., & Sagoro, E. M. (2018). Pengaruh Pengetahuan Keuangan, Sikap Keuangan, Dan Kepribadian Terhadap Perilaku Manajemen Keuangan Pada Pelaku Umkm Sentra Kerajinan Batik Kabupaten Bantul. Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19363
Jeklin, A., Mulyadi, E., Siswa, L., Di, X. I., Negeri, S. M. K., Sei, P., … Syam, A. N. (2016). Pengaruh Model Pembelajaran Berbasis Proyek (Project Based Learning) Terhadap Hasil Belajar Biologi Siswa Di Kelas Viii Mts Madani Alauddin Paopao. Jurnal Idaarah, Vol. I, No. 1, Juni 2017, 1(1), 3–9. Retrieved from http://repositori.uin-alauddin.ac.id/7671/1/Skripsi Andi Nurannisa Syam.pdf
Mattola, R. (2011). Pengaruh Partisipasi Anggaran terhadap Kinerja dengan Locus of Control sebagai Variabel Moderating (Studi Kasus pada PT Kimia Farma Trading & Distribution Makassar). Universitas Makassar.
Pangow, F. F. (2013). Peranan Akuntansi Pertanggungjawaban sebagai Salah Satu Dasar Penilaian Prestasi Manajemen pada PT. Bank Danamon Indonesia, tbk. Emba, 1(3): 39-45.
Pratiwi, W., & Kartika, A. A. (2019). Pengaruh Akuntansi Pertanggungjawaban, Komitmen Organisasi, Dan Partisipasi Anggaran Terhadap Kinerja Manajerial. Wahana, 22(1), 50–60. https://doi.org/10.35591/whn.v22i1.149
Rahmawati Novi. (2013). Pengaruh Partisipasi Anggaran Dan Akuntansi Pertanggungjawaban Pada Pusat Biaya Terhadap Kinerja Manajerial Pada Dinas Pemuda, Olahraga, Kebudayaan Dan Pariwisata Pemerintah Daerah Kabupaten Indragiri Hilir.
Rahmawati, Y., Budiwibowo, S., & Murwani, J. (2017). Pengaruh Partisipasi Anggaran Dan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial Pt. Kai Persero Daop Vii Madiun. The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi - Universitas PGRI Madiun, 5 No. 1(September 2017), 347–364.
Rudianto. (2013). Akuntansi Manajemen (Informasi Untuk Pengambilan Keputusan Strategis). Jakarta: Erlangga.
Ruli, M., Hilmawati, N., & Kusumaningtias, R. (2021). Nominal: Barometer Riset Akuntansi dan Manajemen INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA DAN KEBERLANGSUNGAN SEKTOR USAHA MIKRO KECIL MENENGAH. Journal Article, 10(1), 135–152.
Sri Mulyati, R. P. H. (2021). Pengaruh Literasi Kuangan dan Sikap Terhadap Uang Pada Pengelolaan Keuangan Keluarga The Effect of Financial Literation and Attitude to Money on Family Financial Management, 6.
Sugiyono. (2009). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R & D. Bandung: Alfabeta.
Verawati, G. (2011). Pengaruh Partisipasi Penyusunan Anggaran, Komitmen Organisasi, Dan Motivasi Terhadap Kinerja Manajerial (Studi Pada Pt. Askes (Persero) Kediri). Universitas Jember.
William K, C. (2006). Cost Accounting, 14th Edition, dialihbahasakan oleh Krista, “Akuntansi Biaya, Buku 2 (Jakarta). Salemba Empat.
Copyright (c) 2022 Fransiska Simanullang, Sairun Simanullang
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal allows anyone to compose, correct, and do derivative works, even for commercial purposes, as long as they credit for the original work. This license is the freest. It is recommended for maximum distribution and use of licensed material.
The submitted paper is assumed not to contain any proprietary materials that are not protected by patent rights or patent applications; The responsibility for technical content and protection of proprietary materials rests with the authors and their organizations and not the responsibility of journal or its editorial staff. The primary (first/appropriate) author is responsible for ensuring that the article has been viewed and approved by all other authors. The author's responsibility is to obtain all necessary copyright waivers to use any copyrighted material in the manuscript before submission.
Jurnal Pendidikan, Sains dan Teknologi allows the author(s) to hold the copyright without restrictions and allow the author(s) to retain publishing rights without restrictions. Jurnal Pendidikan, Sains dan Teknologi CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work. Jurnal Pendidikan, Sains dan Teknologi allows the author(s) to hold the copyright without restrictions and allow the author(s) to retain publishing rights without restrictions. Jurnal Pendidikan, Sains dan Teknologi CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities Jurnal Pendidikan, Sains dan Teknologi recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
Jurnal Pendidikan, Sains dan Teknologi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
- Share a copy and redistribute the material in any medium or format
- Adapt a remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
