PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL PEMODERASI (STUDI KASUS SKPD KABUPATEN PATI)

Authors

  • Nanik Ermawati Fakultas Ekonomi Akuntansi Universitas Muria Kudus

DOI:

https://doi.org/10.30659/jai.6.2.141-156

Abstract

Penelitian ini merupakan penelitian yang menguji pengaruh partisipasi anggaran terhadap kinerja manajerial
dengan motivasi kerja sebagai variabel pemoderasi pada organisasi sektor publik di Satuan Kerja Perangkat
Daerah (SKPD) Kabupaten Pati. Penelitian ini menggunakan metode survey kuesioner yang dibagikan kepada
pejabat SKPD. Teknik pengambilan sampel adalah metode purposive sampling. Teknik analisis data menggunakan
metode Moderated Regression Analysis (MRA).
Hasil penelitian menunjukkan bahwa : 1).partisipasi anggaran dan motivasi kerja tidak berpengaruh terhadap
kinerja manajerial, 2). Motivasi kerja tidak dapat memoderasi pengaruh parrtisipasi anggaran terhadap kinerja
manajerial, 3). Secara simultan partisipasi anggaran dan motivasi kerja secara bersama sama berpengaruh
terhadap kinerja manajerial.

Keywords : partisipasi anggaran, kinerja manajerial, motivasi kerja, SKPD

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Published

2017-07-24

Issue

Vol. 6 No. 2 (2017): JURNAL AKUNTANSI INDONESIA

Section

Articles

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Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License


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