Efektivitas Perpaduan Komponen Anggaran dalam Prosedur Anggaran: Pengujian Kontinjensi Matching

Authors

  • M. Nizarul Alim Fakultas Ekonomi Universitas Trunojoyo

:

https://doi.org/10.9744/jak.10.2.PP.%2069-76

Keywords:

budget component, contingency, and managerial performance.

Abstract

This study investigates effect of matching among budget components in budgeting procedure on managerial performance. Budget component include budget participation, budget target, budget revision, and budget evaluation. Research finding shows that participation doesn’t have impact on budget goal. Fit between budget goal and budget revision and budget evaluation have positive effect on managerial performance but not significant. While budget revision and budget evaluation has significant effect. Empirical evidences indicate that budget revision and budget evaluation are not contingency factors of budget goal difficulty. Research suggests investigating strategic planning as contingency factor of budget procedure. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk menguji efek¬tivitas perpaduan antar komponen anggaran dengan pengujian kontinjensi matching dengan argumen bahwa penganggaran merupakan suatu prosedur yang berurutan dan saling terkait antar komponen anggaran. Komponen anggaran yang diteliti meliputi: partisipasi anggaran, sasaran anggaran, revisi anggaran dan evaluasi anggaran. Penelitian membuktikan, bahwa partisipasi tidak berpengaruh signifi¬kan terhadap sasaran anggaran. Demikian pula sasaran anggaran tidak ber¬pengaruh terhadap kinerja manajerial. Untuk partisipasi sasaran, revisi anggaran, evaluasi anggaran dan interaksinya secara bersama mempunyai pengaruh signifikan ter¬hadap kinerja manajerial meskipun tidak signifikan. Berdasarkan hasil penelitian ini perlu penelitian lebih lanjut tentang faktor desain organisasional yang mungkin ber¬pengaruh pada prosedur anggaran dalam proses pengendalian manajemen, seperti proses peren¬cana¬an strategi (strategic planning). Kata kunci: komponen anggaran, kontinjensi dan kinerja manajerial

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Published

2009-05-27

How to Cite

Alim, M. N. (2009). Efektivitas Perpaduan Komponen Anggaran dalam Prosedur Anggaran: Pengujian Kontinjensi Matching. Jurnal Akuntansi Dan Keuangan, 10(2), PP. 69-76. https://doi.org/10.9744/jak.10.2.PP. 69-76

Issue

Vol. 10 No. 2 (2008): NOVEMBER 2008

Section

Articles

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