PENGARUH PARTISIPASI ANGGARAN PADA KINERJA UNIVERSITAS APTIK YANG DIMEDIASI OLEH TRUST PEGAWAI
DOI:
https://doi.org/10.31941/jebi.v21i2.781Abstract
This study aims to examine the effect of budget participation on task performance with trust as intervening variables in the organization. The population is drawn from 17 universities in the APTIK environment in Indonesia. Path analysis is use to see whether trust is a intervening variable in the effects of budget participation on task performance. The Research finding is the budget participation influence on task performance but there is no role of trust as intervening variable the effect on budgeting participation influence on task performance. Keywords: Budget Participation, Task Performance, Trust, MediationReferences
Achim, Walker, and Thomas, Ritter, 2003. The
Influence of Adaptations, Trust, and
Commitment on Value-Creating Functions
of Customer Relationships. Journal of
Business & Industrial Marketing. Vol.
(4/5). pp. 353.
Anthony, Robert N. and Vijay Govindarajan, 2006.
Management Control Systems.
Homewood. IL: McGraw-HillIrwin. pp.1-18.
Brownell, P., 1982. A field study examination of
budgetary participation and locus of
control. The Accounting Review, Vol.57,
pp.766;777.
Chitra, D. S., L., and Anona, A., 2015. The impact
of governance on the performance of
the higher education sector in
Australia, Educational Management
Administration & Leadership. Vol.43,
pp.5.
Elizabeth Vyninca Pello, 2014. Pengaruh Asimetri
Informasi dan Locus Of Control pada
hubungan antara penganggaran
partisipatif dengan senjangan anggaran. EJurnal Akuntansi, Vol.6(2), pp.287–305.
French, et al., 1960. An experiment on
participation in Norwegian factory:
interpersonal dimensions of decisionmaking. Humanrelation. Vol.1, pp.3–20.
Ghozali, Imam, dan Yusfaningrum, Kusnasriyanti.
Analisis Pengaruh Partisipasi
Anggaran terhadap Kinerja Manajerial
melalui Komitmen Tujuan Angaran dan
Job Relevant Information (JRI) sebagai
Variabel Intervening. Penelitan terhadap
Perusahaan Manufaktur di Indonesia),
SNA VII, Solo
Hassel, LarsG, and Cunningham, Gary M., 2004.
Psychic distance and budget control of
foreign subsidiaries. Journal of
International Accounting Research,
Volume 3, Iss2, pp.79-93.
Hope, Jeremy and Fraser, Robin, 2003. Beyond
Budgeting: How managers can break free
from the annual performance trap.
HBSPress.
Jensen, Michae l. C., Meckling, William, H., 1976.
The Theory of The Firm: Managerial
Behavior, Agency Cost and Ownership
Structure. Journal of Financial Economics,
pp.305-360.
Kren, I., 1992a. Budgetary participation and
managerial performance: the impact of
information and environmental volatility.
The Accounting Review, Vol.67, pp.511-
Maharani, A., & Agus Ardiana, P., 2015. Pengaruh
Partisipasi Anggaran, Asimetri Informasi,
Dan Budaya Organisasi pada Senjangan
Anggaran. E-Jurnal Akuntansi, pp.770-785.
Mas’ud, A., 2004. 200 Kuesioner siap pakai. Badan
Penerbit Univesitas Diponegoro,
UNDIPSemarang.
Meyer, J. P., Allen, N. J., & Smith, C. A., 1993.
Commitment to organizations and
occupations: Extension and test of a threecomponent conceptualization. Journal of
Applied Psychology, Vol.78(4), pp.538-551.
Milani, K., 1975. Budget-setting, performance and
attitudes. The Accounting Review, Vol.5,2
pp.74-284.
Mowen, M., Hansen Don, R., 2006. Management
Accounting. Cincinnati, Ohio: SouthWestern College Publishing.
Rotter, J., B., 1967. A new scale for the
measurement of interpersonal trust.
Journal of Personality, Vol.35, pp.651-665.
Siegel, G., and Marconi, H., Ramanauskas, 1989.
Behavioral Accounting. Cincinnati, Ohio:
South-Western Publishing Co.
Sugioko, S., 2008. Pengaruh Komitmen dan
Kecukupan Anggaran pada Hubungan
antara Partisipasi Penganggaran dan
Kinerja. Akuntabilitas Vol.7(2) hal.182-188.
Supriyono, R. A., 2005. Pengaruh Variabel
Perantara Kecukupan Anggaran dan
Partisipasi Penganggaran terhadap
Hubungan antara Komitmen Organisasi
dan Kinerja Manajer di Indonesia. Jurnal
Ekonomi Perusahaan, Vol12(1), pp.13–29.
Taryn, J. B., Lizelle, F., Herman, S., 2018. Linking
trust and collaboration in project teams to
project management success. International
Journal of Managing Projects in Business,
Vol.11(2), pp.432-457.
Whitener, E. M., 1997. The Impact of resource
activities human on employee trust.
Human Resouces Management Review,
Vol.7(4) pp.389-425.
Yoga, Susmitha, I., & Suartana, I., 2012.
Pengaruh Partisipasi Penyusunan
Anggaran Pada Kinerja Manajerial
Dengan Locus Of Control dan Komitmen
sebagai Variabel Moderasi. E-Jurnal
Ekonomi Dan Bisnis Universitas
Udayana.
Downloads
Published
Issue
Section
License
Authors who publish with JEBI: Jurnal Ekonomi dan Bisnis agree to the following terms:
- Authors retain copyright and grant the JEBI: Jurnal Ekonomi dan Bisnis right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
