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@article{JBS14473, author = {Sugeng Wahyudi}, title = {Analisis Anggaran Parsitipatif dan Pengaruhnya Terhadap Kinerja}, journal = {JURNAL BISNIS STRATEGI}, volume = {2}, number = {1}, year = {2017}, keywords = {}, abstract = {Partisipasi dalam proses penyusunan anggaran sebagai variabel perilaku secara parsial terbukti mempunyai hubungan yang signifikan terhadap Kinerja manajer. Namun demikian secara parsial variabel ini ternyata hanya mempunyai kemampuan menjelaskan rendah terhadap kinerja manajer. Pengembangan alternatif dengan cara memasukkan variabel perilaku yang lain yaitu pendidikan ternyata memberikan gambaran yang lebih baik pada model dalam arti kemampuan menjelaskan 2 variabel ini lebih meningkat, sehingga dapat dinyatakan \"Partisipasi yang disertai dengan ilmu akan menjadi lebih bermakna\". Pengembangan alternatif lain dengan cara membagi sampel menjadi 2 kelompok yaitu cabang kelas I dan cabang kelas II memberikan makna tambahan pada model. Hasilnya bahwa partisipasi lebih bermakna pada cabang kelas I, yang relatif kondisi keuangannya lebih baik dari cabang kelas II. Pengembangan alternatif dengan membagi Kinerja manajer menjadi 3 kelompok manajer sesuai bidangnya ternyata tidak menjadikan model ini lebih baik. Hal ini dapat dinyatakan bahwa partisipasi mempunyai dampak Synergi terhadap Kinerja manajer secara utuh. Pengembangan alternatif dengan memasukkan variabel pengalaman mendampingi variabel partisipasi dan pendidikan ternyata variabel pengalaman tidak signifikan terhadap Kinerja manajer Pengembangan alternatif Partisipasi diperinci menurut unsur-unsur partisipasi secara parsial ternyata memberikan gambaran yang tidak lebih baik pada model. Unsur-unsur partisipasi yang diklasifikasikan menjadi 6 unsur merupakan unsur-unsur yang terintegrasi. Penggabungan 6 unsur tersebutmenciptakan synergi sehingga analisis integratif dari 6 unsur tersebut memberikan gambaran yang lebih baik dibanding dengan analisis parsial masingmasing unsur tersebut. }, issn = {2580-1171}, pages = {31--39} doi = {10.14710/jbs.2.1.31-39}, url = {https://ejournal.undip.ac.id/index.php/jbs/article/view/14473} }
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