Fakultas Ekonomi - Akuntansi, JIMA Vol. 1 No. 1, Januari 2014 (Views: 242)
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT. FAST FOOD INDONESIA TBK. CABANG DKI JAKARTA
Kartika Sabarini
ABSTRAK
ABSTRACT This study aims to examine the effect of budgetary participation and organizational culture on managerial performance at PT. Fast Food Indonesia Tbk. Jakarta branch. In this study the authors use three variables, namely the Budgetary Participation and Cultural Organization as the independent variable and Managerial Performance as the dependent variable. In this study, the method used is Causal-Comparative Research with the respondents amounted to 67 employees. Data from respondents were collected and processed using the Data Quality Test, Test Descriptive Statistics, Normality Test Data, Test Classical Assumption, and Hypothesis Tests (Multiple Correlation Coefficient Test, Multiple Linear Regression Testing, Testing Multiple Coefficient of Determination). Test data of budgetary participation, organizational culture, and managerial performance is valid and reliable, normally distributed and free from classical assumptions. Based on the testing of multiple correlation, each indpendent variables have a positive relationship with the dependent variable . Based on testing of the partial regression coefficients indicate that budgetary participation has a positive effect on managerial performance so the H1 is accepted, the organizational culture has a positive effect on managerial performance so the H2 is accepted. Based on the F test showed that participatory budgeting and organizational culture have an influence on managerial performance simultaneously so the H3 is accepted and the regression model can be used. The results of the test the coefficient of multiple determination indicates that participation in budget preparation and culture of the organization affects 64.5% of managerial performance. While the rest of 45.5% influenced by other factors.
Kata kunci: Budgetary Participation, Managerial Performance, Organizational Culture