Pengaruh Struktur dan Kultur Organisasional Terhadap Ke - Efektifan Anggaran Partisipatif Dalam Peningkatan Kinerja Manajerial : Studi Empiris Pada Perusahaan Manufaktur Indonesia  

Oleh:

Indriantoro, Nur ; Soepomo, Bambang

Jenis: Article from Bulletin/Magazine
Dalam koleksi: KELOLA Gadjah Mada University Business Review vol. VII no. 18 (1998), page 61-84.
Topik: organizational culture; budget participative; organizational structure; organizational culture; management performance; indonesia

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: KK11.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The effect of participation in the budgeting process has been a fertile area of reserarch for many years. It has been postulated that participative bidgeting has a positive effect on managerial performance. As such, this field study examines the effectiveness of participative budgeting to improve managerial performance. The mixed results of prior empirical ersearch led to this investigation which looks at the modetating effect of both organizational strucutre (decentralized vs centralized) and organizational culture (people oriented vs job oriented) on the relationhsip between participative budgeting and managerial performance. The responses of 79 managers from a cross - section of departments in indonesian manufacturing companies to a questionnaire survey designed to measure the variables, were analyzed using a multiple regression model. The results of this study were generally consistent with those indicated by prior empirical research which shower that participative budgeting had no direct effect on managerial performance. Furthermore, the findings revealed that the effect of participative budgeting on managerial performance was positive in decentralizes organizations and negative in centralized organizations. Other results of this field study, also support the research hypothesis tha tthe effect of participative budgeting on managerial performance would be significantly positive in people - oriented organizational culture and negative in job - oriented organizational structure.

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