Partisipasi Penyusunan Anggaran, Psychological Capital, dan Kinerja Manajerial
DOI:
https://doi.org/10.12695/jmt.2015.14.3.5Abstract
Abstrak. Partisipasi dalam proses penganggaran adalah bentuk keterlibatan nyata seorang individu, yang pada gilirannya akan mempengaruhi kinerja manajerial individu yang bersangkutan. Kinerja manajerial akan efektif jika tujuan anggaran dapat dicapai dan bawahan memiliki kesempatan untuk terlibat atau berpartisipasi dalam proses penyusunan anggaran. Penelitian ini dilakukan untuk mengetahui pengaruh partisipasi anggaran terhadap kinerja manajerial dengan psychological capital sebagai variabel mediasi. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner. Responden dipilih dengan metode purposive sampling dengan kriteria sebagai berikut: bekerja dan menduduki jabatan struktural di perguruan tinggi, minimal memiliki satu tahun pengalaman sebagai pejabat struktural, dan terlibat aktif dalam proses penyusunan anggaran. Metode analisis data yang digunakan dalam penelitian ini adalah analisis jalur. Hasil penelitian memberikan bukti empiris mengenai pengaruh positif partisipasi anggaran pada psychological capital, pengaruh positif dari psychological capital terhadap kinerja manajerial, dan pengaruh positif dari partisipasi anggaran terhadap kinerja manajerial. Penelitian ini juga berhasil menunjukkan peran psychological capital sebagai variabel mediasi pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial.
Kata kunci: Partisipasi Penyusunan Anggaran, Psychological Capital, Kinerja Manajerial, Kuesioner, Pejabat Struktural.
Abstract. Participation in the budgeting process is a form of real involvement of an individual, which in turn will affect the individual's managerial performance. Managerial performance will be effective if the budget goals can be achieved and subordinates have a chance to get involve or participate in the process of budget arrangement. This research was conducted to determine the effect of budget participation on managerial performance with psychological capital as mediating variables. Data used in this research is primary data that obtained through questionnaires. Respondents were selected by purposive sampling method with the following criteria: work and have structural positions in college, at least one year of experience as a structural officials, and actively involved in the budgeting process. The analysis technique used in this study is path analysis. This study provides empirical evidence about the positive effect of budget participation on psychological capital, the positive effect of psychological capital on the managerial performance, and the positive effect of budget participation on the managerial performance. Also this research reveals the role of psychological capital as a mediating variable on the budget participation and managerial performance relationship.
Keywords: Budget Participation, Psychological Capital, Managerial Performance, Questionnaires, Structural Position.
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