PENGARUH MOTIVASI
KARYAWAN TERHADAP HUBUNGAN PENERAPAN ANGGARAN BERBASIS KINERJA DENGANKINERJA MANAJERIAL PADA UNIT KERJADI LINGKUNGAN KEUANGANUNIVERSITAS MALIKUSSALEH
Jamaluddin1, Darwanis2, Syukri
Abdullah3
1)Magister Akuntansi
Program Pascasarjana Universitas Syiah Kuala Banda Aceh
2,3)Staf Pengajar
Magister Akuntansi Universitas Syiah Kuala Banda Aceh
Abstract : The purpose of this study to examine the effect of the implementation of the budget based kineraja
and motivation as a moderating variable effect on managerial performance . The
study population was a structural Malikussaleh University by 38 respondents .
While the study sample were 38 respondents determined using census techniques .
To test the hypothesis used equipment in the form of statistical test called
the interaction or moderated regression analysis with the help of a computer
and processed through the SPSS 16.0 program . The results for hypothesis 1
shows the coefficient of determination ( adjusted R2 ) of 0.485 means that managerial
performance can be explained by the application of a variable -based budgeting
and motivation kineraja by 48.5 % , while the remaining 51.5 % is explained by
other variables not examined . Based on the test results generated Fcount - F
18.885 with a significance level of 0.00 . because the probability of
significance is much smaller than 0.05 , then the regression model can be used
to predict managerial performance . T-test results obtained significance value
of 0.004 ( Alpha < 0.05 ) means that the hypothesis can be rejected ( Ho.
rejected ) . Thus , the results of the study stated motivation as moderating
variables affect the relationship between the application of performance-based
budgeting and managerial performance .
Key words : kineraja based budgeting application and motivation and Managerial Performance .
Key words : kineraja based budgeting application and motivation and Managerial Performance .
Abstrak:Tujuan penelitian ini untuk menguji penerapan
anggaran berbasis kineraja dan motivasi sebagai variabel moderating berpengaruh terhadap kinerja manajerial. Populasi
penelitian adalah pejabat struktural Universitas Malikussaleh sebanyak 38
responden. Sedangkan sampel penelitian sebanyak 38 responden ditentukan dengan
menggunakan teknik sensus. Untuk menguji hipotesis
digunakan peralatan statistika berupa uji interaksi atau disebut moderated
regression analysis dan diproses dengan bantuan
komputer melalui program SPSS 16.0. Hasil penelitian untuk
hipotesis 1 menunjukkan nilai koefisien determinasi ( adjusted R2) sebesar 0,485 berarti kinerja
manajerial dapat dijelaskan oleh variabel penerapan anggaran berbasis kineraja
dan motivasi sebesar 48,5%, sedangkan sisanya, yaitu 51,5% dijelaskan
oleh variabel lain yang tidak diteliti. Berdasarkan hasil uji-F dihasilkan Fhitung
sebesar 18,885 dengan tingkat signifikansi 0,00. karena probabilitas signifikansi
jauh lebih kecil dari 0,05, maka model regresi dapat digunakan untuk
memprediksi kinerja manajerial. Hasil uji-t diperoleh nilai signifikansi
sebesar 0,004 (Alpha<0,05) artinya hipotesis yang diajukan dapat ditolak
(Ho. ditolak). Dengan demikian, hasil penelitian menyatakan motivasi
sebagai variabel moderating berpengaruh
terhadap hubungan antara penerapan anggaran berbasis kinerja dan kinerja
manajerial.
Kata-kata Kunci: penerapan anggaran berbasis
kineraja dan motivasi dan Kinerja
Managerial
INTRODUCTION
A performance overview of the implementation of an
activity level of achievement in realizing the goals , objectives , vision and
mission of the organization as stated in the strategic planning of an
organization . Performance measurement is a process of assessment work progress
against objectives and targets have been defined previously , including
information about the efficiency of resource use in producing quality output ,
comparing the work with the work plan , and pointed to the effectiveness of
actions to achieve goals .
Performance-based budgeting can be said to be a new thing because the focus
is directed towards the achievement of the results , thus linking resource
allocation or expenditure of funds explicitly with the results to be achieved .
Thus the allocation of resources based on the activities for the achievement of
measurable results specifically , through the strategic planning process by
considering the critical issues facing the organization , institution
capabilities , and input from stakeholders .
Through the application of performance-based budgeting , educational institutions are required to make performance standards on all grants , making it clear what activities will be done , how much it costs , and what the results will be obtained . Detailed budget classification ranging from strategic objectives to the type of expenditure of each activity or work program , thus facilitating the evaluation of performance . It is expected that the preparation and allocation of the budget can be adjusted with the priorities and preferences of the institution , taking into account the principles of economic , efficiency and effectiveness .
Through the application of performance-based budgeting , educational institutions are required to make performance standards on all grants , making it clear what activities will be done , how much it costs , and what the results will be obtained . Detailed budget classification ranging from strategic objectives to the type of expenditure of each activity or work program , thus facilitating the evaluation of performance . It is expected that the preparation and allocation of the budget can be adjusted with the priorities and preferences of the institution , taking into account the principles of economic , efficiency and effectiveness .
LITERATURE
Performance Based Budgeting
According
Yowono , ( 2005:34 ) is a performance budget : budget systems that put more
emphasis on the utilization of funds available to achieve optimal results .
While understanding the budget in view of the Government Performance Result Act
( GPRA ) of 1994 ( Yowono , 2005:35 ) is " Performance Budgeting is a
systematic approach to help government Become more responsive to the taxpaying
public by linking program funding to performance and production."
The budget was prepared based on the results of performance to be achieved by utilizing funds held in order to achieve more optimal . According Mardiasmo ( 2004:84 ) , performance budgeting is a system that includes programming activities and performance measures as an instrument to achieve the goals and objectives of the program .
The budget was prepared based on the results of performance to be achieved by utilizing funds held in order to achieve more optimal . According Mardiasmo ( 2004:84 ) , performance budgeting is a system that includes programming activities and performance measures as an instrument to achieve the goals and objectives of the program .
motivation
Motivation expressed by Stanford ( in Mangkunagara , 2001:47 ) is a condition that drives people to the direction and purpose. For it can be said that the motive is an inner drive needs employees that need to be met in order for the employee to adapt to the environment , while the environment is the motivation that drives employees to be able to achieve the goal of his motives .
Motivation expressed by Stanford ( in Mangkunagara , 2001:47 ) is a condition that drives people to the direction and purpose. For it can be said that the motive is an inner drive needs employees that need to be met in order for the employee to adapt to the environment , while the environment is the motivation that drives employees to be able to achieve the goal of his motives .
Managerial
performance
According to Mahoney ( in Maryanti , 2002:79 )
defines managerial performance based on management functions that exist in the
classical management theory , namely the extent to which managers are able to
carry out the functions of management include : planning , investigation ,
pengkoordinasiaan , evaluation , supervision , staff selection , negotiation ,
and representation / representation of the overall performance . This is a
proficiency level managers in implementing management activities .
Research Hypothesis
The hypothesis in this study are :
1.
Implementation of performance-based
budgeting affect managerial performance in work units Malikussaleh University
Environmental Finance .
2.
Implementation of performance-based budgeting
to affect the performance of managerial motivation as a moderating variable on
the unit at the University Environmental Finance Malikussaleh.
METHODS
Research Design
Research Design
Research design or research design is the plan and
structure of investigation that is structured in such a way that researchers
can obtain answers to these questions penelitiannya.Rencana it is a
comprehensive scheme which includes a program of research ( Kerlinger , 2000) .
Population and Sample
The population in this study were all non-tax
revenues finance manager at KPA Unimal Finance Department , while the
respondents in this study is a Vice Rector II , Bureau Chief , Chief , Section
Chief , Treasurer Recipients , Expenditure Treasurer . PUMK KPA , PUMK faculty
, and financial management staff . So the research was done by using the census
( census method) . The respondents in each unit are as many as 38 people.
Sources and Data
Collection Techniques
Data collection techniques and information needed in
the study conducted by field research . Data needed research is primary data is
data obtained directly from the subject of research in the form of respondent
perceptions by distributing questionnaires directly to the respondents .
Questionnaires were distributed totaling 38 questionnaire . The rate of return
is expected to reach 100 % in order to achieve the number of samples studied .
Operationalization of Variables
1.
Managerial performance ( dependent
variable ) is the level of achievement of the results of a series of activities
in a managerial government with respect to the implementation of the program in
accordance with the quantity and quality of scalable , measured on Likert scale
.
1.
Implementation of Performance-Based Budgeting
( independent variable ) is a planning system which will be done by the
government program by setting performance benchmarks for comparison in
achieving goals , measured in Likert scale .
2.
Motivation is the process that explains
the intensity , direction and persistence of effort to achieve a goal ,
measured in Likert scale .
Data Analysis
Methods
In analyzing the data for this research , the
authors used two methods:
This research using moderated regression analysis with the following equation :
This research using moderated regression analysis with the following equation :
the formula :
Y = a + b1X1
+ b2X1.X2 + e
wherein :
Y = managerial performance
a = constant
b = coefficient of regression parameters ;
X1 = Implementation of performance-
based
budgeting
X2 = Motivation
X1.X2 = motivation as moderating the relationship X1 to Y
, and
ei = Error Term
RESULTS DISCUSSION
results
1 . test Validity
1 . test Validity
Validity of the test results showed that all the
questions on the questionnaire three independent variables and one dependent
variable declared invalid . Declared invalid because the questions rhitung >
rtabel every question with a significance value of <5 % . This suggests that
each question questionnaire valid and can be trusted to take the research data
.
2 . test Reliability
According to Malhotra ( Husnawati , 2007:33 ) ,
minimum acceptable coefficient is above 0.50 . Based on Table 4.8 above can be
explained that the three independent variables and the dependent variable has a
value of Cronbach 's Alpha > 0.50 . 0.845 for X1 , X2 of 0.769 , and 0.743
for Y . Thus the reliability of the measurements shows that these variables are
reliable .
Classical Test
Assumptions
Regression models were obtained from the least
square method is usually the model of linear regression that produces an
unbiased estimate of the best . This condition will occur if met some classical
assumptions including normality test data multikoleniearitas test , and
heteroscedasticity test .
1 . Normality
Test
Normality test aims to test whether a linear
regression model of the dependent variable and independent variables both have
a normal distribution or not . Good regression models have data distribution is
normal or near normal . The way to see by looking at the histogram normality is
that the comparison between the observed data distribution approaches a normal
distribution . However, with just by looking at the histogram it can be
misleading especially for small sample numbers . More reliable method is to
look normal probability plots comparing the cumulative distribution of real
data with the cumulative distribution of a normal distribution .
Discussion
Influence the implementation of performance-based budgeting on managerial performance
Based on the analysis above , it can be arranged simple regression equation as follows :
Y = 2.438 + 0.491 . X1 + e
Interpretation of this equation is constant ( a) =
2.438 , if the value of performance -based budgeting and motivation are
considered constant ( 0 ) , then the performance will be the same with 2,438
managerial . Coefficient value of 0.491 , meaning if the value of performance
-based budgeting and motivation increased by 1 % , then the managerial
performance will increase by 0.491 % .
To see the magnitude of the relationship between motivation and performance -based budgeting on managerial performance at the University Malikussaleh done by looking at the value of the correlation coefficient ( R ) . From Table 4.10 , it is known that the correlation coefficient ( R ) = 0.455 or 45.5 % which indicates that the degree of relationship ( correlation ) between motivation and performance -based budgeting on managerial performance by ( 45.5 % ) . While the value of the coefficient of determination ( R2 ) of 0.207 or 20.7 % . These results imply that managerial performance can be affected by the performance -based budgeting and motivation by 20.7 % . While the remaining 79.3 % ( 100 % - 20.7 % ) affected by other variables in addition to performance -based budgeting and motivation .
Based on Table 4.10 , the value of t > ttabel 3.825 > 1.671 with a significance value of 0.000 . if the value of t > t table with a significance level of < α = 0.05 , then there is a significant effect of performance-based budgeting and managerial performance on the motivation of the structural Malikussaleh University .
To see the magnitude of the relationship between motivation and performance -based budgeting on managerial performance at the University Malikussaleh done by looking at the value of the correlation coefficient ( R ) . From Table 4.10 , it is known that the correlation coefficient ( R ) = 0.455 or 45.5 % which indicates that the degree of relationship ( correlation ) between motivation and performance -based budgeting on managerial performance by ( 45.5 % ) . While the value of the coefficient of determination ( R2 ) of 0.207 or 20.7 % . These results imply that managerial performance can be affected by the performance -based budgeting and motivation by 20.7 % . While the remaining 79.3 % ( 100 % - 20.7 % ) affected by other variables in addition to performance -based budgeting and motivation .
Based on Table 4.10 , the value of t > ttabel 3.825 > 1.671 with a significance value of 0.000 . if the value of t > t table with a significance level of < α = 0.05 , then there is a significant effect of performance-based budgeting and managerial performance on the motivation of the structural Malikussaleh University .
Influence the
implementation of performance-based budgeting in the moderate motivation for
managerial performance.
To determine
the influence of motivational variables in moderating the relationship of
performance-based budgeting and managerial performance and motivation at work
unit within the University's financial Malikussaleh , used test called the
interaction or moderated regression analysis . That the interaction test (
motivation as moderating variables ) shows the value of the coefficient of
determination ( adjusted R2 ) of 0.485 means that managerial performance can be
explained by the variable performance -based budgeting and motivation by 48.5 %
, while the rest , ie 51.5 % is explained by other variables were not examined
. Based on the test results generated Fcount - F 18.885 with a significance
level of 0.000 for significance probability is much smaller than 0.05 then the
regression model can be used to predict managerial performance .
While the t-test results show the significant value
of motivation as a moderating variable of 0.004 ( α < 5 % ) , which means
the motivation variable is moderating variables . The proposed hypothesis can
be rejected ( Ho is rejected ) . Thus , the results of the study stated
motivation as moderating variables affect the relationship between the
application of performance-based budgeting and managerial performance . In this
case Malikussaleh University needs to implement performance -based budgeting
motivation and motivation for giving effect to managerial performance .
CONCLUSIONS AND RECOMMENDATIONS
Conclusion
Based on the research that has been conducted on the
effects of the application of performance-based budgeting on managerial
performance with motivation as a moderating variable , it can be concluded the
following:
1.
Performance -based budgeting and
motivation has a positive effect on managerial performance .
2.
Motivation as a variable moderating
effect on the relationship between performance -based budgeting and managerial
performance .
Suggestion
As for the suggestions proposed by the authors of
the studies that have been done include:
1.
The result is expected to contribute to
the management and nimplikasi institutions . Based on these results the agency
managers can understand the relationship variables , namely the implementation
of performance-based budgeting , motivation as moderating variables and
managerial performance , taking into account its influence in managing the
organization .
2.
Future studies may consider the use of
other moderating variables , such as budget evaluation , and organizational
commitment , and so on .
3.
Future studies may be able to broaden
the scope of research in order to provide a more meaningful contribution in the
field of public sector organization's budget .
REFERENCES
Kerlinger, Frend. N. 2000. Asas-Asas Penelitian Behavior.
Terjemahan Landung R Simatupang. Yokyakarta: Gadjah Mada University Press.
Mangkunegara, A.A. Anwar Prabu. 2001. Manajemen
Sumber Daya Manusia. Bandung: PT Remaja Rosdakarya.
Mardiasmo. 2004. Akuntansi Sektor Publik. Edisi Kedua Yogyakarta:
Penerbit Andi.
Maryanti, H.A. 2002. Pengaruh Motivasi terhadap Perilaku Sikap,
dan Kinerja Pemerintah Daerah di Provinsi Nusa Tenggara Timur. Tesis tidak
dipublikasikan.
Sugiyono. 2007. Metode Penelitian Bisnis.
Bandung: CV Alfabeta.
Yuwono, Sony.
2005. Penganggaran Sektor Publik.
Malang: Bayumedia Publishing.
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