Pengaruh Perbedaan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja Manajerial: Kepuasan Kerja sebagai Variable Mediasi  

Oleh:

Basuki ; Suhardianto, Novrys

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 7 no. 1 (Jan. 2007), page 66-86.
Topik: Budgetary Performance Evaluation Styles;

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Budget has become popular as a tool for performance evaluation of business personnel. Superior 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 supenor’s perceived and the subordinate’s preferences budgetary 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 manufactunng industries who their performance 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 Social Science for Windows program. The result supports the hypothesized relations, that is, disagreement 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 satisfaction mediate the relationship between disagreement in budgetary performance evaluation style and performance.

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