DAMPAK PENEKANAN ANGGARAN (BUDGET EMPHASIS) DAN PARTISIPASI PENGANGGARAN TERHADAP KINERJA MANAJERIAL

Puguh Setiawan

Sari


Penelitian ini secara empiris menguji pengaruh partisipasi penganggaran terhadap
kinerja manajerial. Tujuan penelitian ini menganalisis bagaimana pengaruh partisipasi
penganggaran dalam peningkatan kinerja manajerial. Penelitian dilakukan terhadap
menejer level menengah pada organisasi rumah sakit di kota Padang yang berjumlah 48
responden. Pengujian hipotesis menggunakan analisis regresi berganda dengan SPSS
versi 19.
Hasil uji hipotesis menunjukkan baik penekanan anggaran maupun partisipasi
penganggaran tidak berpengaruh terhadap upaya peningkatan kinerja manajerial. Secara
umum, hasil analisis mengindikasikan bahwa penerapan praktek penganggaran masih
bersifat semu sehingga tidak mampu mempengaruhi peningkatan kinerja manajerial pada
sejumlah organisasi rumah sakit di kota Padang.
Kata kunci : penekanan anggaran, partisipasi penganggaran, kinerja manajerial


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DOI: https://doi.org/10.33559/mi.v12i11.1058

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