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Pengaruh Partisipasi Dalam Penganggaran dan Komitmen Organisasi Terhadap Prestasi Kerja Manajer Perusahaan BUMN di Kota Banda Aceh

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Evy Iskandar
  • Evy Iskandar: Fakultas Ekonomi dan Bisnis Islam UIN Ar-raniry Banda Aceh , Indonesia
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Abstract

Penelitian ini menganalisis pengaruh partisipasi penganggaran dan komitmen organisasi terhadap prestasi kerja pada perusahaan BUMN di Kota Banda Aceh. Sampel penelitian 78 orang manajer. Pengumpulan data menggunakan kuesioner dan selanjutnya data dianalisis dengan menggunakan peralatan statistik regresi linier berganda. Penelitian menemukan bahwa secara simultan dan parsial partisipasi dalam penganggaran dan komitmen organisasi berpengaruh positif terhadap prestasi kerja manajer pada perusahaan BUMN di Kota Banda Aceh. Hubungan antara prestasi kerja manajer dengan partisipasi dalam proses penganggaran dan komitmen oranisasi tergolong erat. Sebesar 47,4 persen prestasi kerja manajer dipengaruhi oleh partisipasi anggaran dan komitmen organisasi. Sisanya sebesar 52,6 persen (1-0,474) dipengaruhi oleh variabel lain selain kedua variabel tersebut. Kesimpulan yang dapat diambil dari
penelitian ini adalah prestasi kerja manajer pada perusahaan BUMN di Kota Banda Aceh sangat tergantung pada partsipasi anggaran dan komitmen organisasi. Karena itu, sebaiknya perusahaan tersebut dapat meningkatkan partipasi manajer dalam penganggaran dan komitmen mereka terhadap perusahaan tersebut

Kata Kunci : Prestasi Kerja, Penganggaran dan Komitmen Organisasi

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Iskandar, E. (2016). Pengaruh Partisipasi Dalam Penganggaran dan Komitmen Organisasi Terhadap Prestasi Kerja Manajer Perusahaan BUMN di Kota Banda Aceh. Jurnal Ekonomi Manajemen Dan Sekretari, 1(1), 27-41. https://journal.lembagakita.org/jemensri/article/view/5
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This article has been peer-reviewed and published in the Jurnal Ekonomi Manajemen dan Sekretari. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 1 No. 1 (2016)

  • Section: Articles

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  • License: CC BY 4.0

  • Copyright: © 2017 Authors

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