Hubungan Kausal Gaya Evaluasi Kinerja Anggaran, Kepuasan Kerja dan Kinerja pada Perguruan Tinggi di Yogyakarta dengan Pendekatan Structural Equation Modeling
DOI:
https://doi.org/10.26740/bisma.v4n1.p1-14Keywords:
budgetary performance evaluation style, job satisfaction, performanceAbstract
Performance measurement is essential for any organization. Performance is a measure of success in achieving organizational objectives. The results of performance measurement as a reference for management to do the planning organization. The budget is the target organization's performance to be achieved in one period to come. Evaluation of budget execution is performed to determine the occurrence of budget deviations, by comparing the budget with the realization. Budgetary performance evaluation style have an important role in assessing the implementation of the budget. Budgetary performance evaluation style is considered appropriate to evaluate the performance of subordinates, because the subordinate approval of budgetary performance evaluation style is seen as an important element of the relationship between budgetary performance evaluation style with the performance of subordinates as reflected in the attitudes and behavior of subordinates that shows job satisfaction. This study aims to examine the relationship style of performance evaluation of the budget based on budget constrained style (BCS) on performance by measuring the job satisfaction of employees within the College of Yogyakarta.Analysis tools used for testing the hypothesis is Structural Equation Modelling (SEM). The analysis showed that: The style of performance evaluation of the budget (GEKA) were statistically significant positive effect on job satisfaction (KK). Job Satisfaction (KK) were statistically significant positive effect on performance (K). While the budgetary performance evaluation style (GEKA) statistically have no effect on performance (K)References
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Rivai Veitdzal & Fawzi Ahmad, 2005, Performance Appraisal, Jakarta, Rajawali Press.
Satrio, Budhi, 2004, Strategi Pemasaran Perusahaan Jasa Kontruksi Kalifikasi Besar, Jakarta, Manajemen Usahawan Indonesia Edisi 11. Publikasi Lembaga Manajemen FEUI.
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Solimun, 2002, Multivarate Analysis Structural Equation Modelling (SEM), Lisrel, dan Amos, Malang, Universitas Negeri Malang.
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Andriani, Lis H.R, 2001, Analisis Strategi Perguruan Tinggi: Telaah Faktor Eksternal Dan Internal Sebagai Dasar Penentuan Posisi Keunggulan Kompetitif Dan Pemilihan Strategi, Tesis, Unair, Surabaya.
Arbuckle, J. 1997. Amos Version 4.01. Chicago, IL: SmallWaters Corporation.
Arikunto, Suharsimi, 1996, Prosedur Penelitian, Jakarta, Rineka Cipta.
Brownell, P. 1982 . The Role of Accounting data in Performance evaluation, budgetary participation and organizational effectiveness. Journal of Accounting Reserch.
Choo, F., and Kim B. Tan. 1997. A Study of the relations among disagreement in budgetary performance evaluation style, job-related tension, job satisfaction an performance. Behavioral Research in Accounting.
Dansereau, F., G. Graen and B. Haga. 1975 . A Vertical dyad linkage approach to leadearship within formal organizations: A longitudinal investigations of the role-making process. Organizational Behavioral and Human Performance.
Fachrurrazi, 2004, Pengaruh Perilaku Manajer dalam Sistem Anggaran Terhadap Pencapaian Anggaran pada Industri Perbankan di Banda Aceh, Jakarta, Manajemen Usahawan Indonesia Edisi 02, Publikasi Lembaga Manajemen FEUI.
Ferdinand, A, 2002, Structural Equation Modelling (SEM) dalam Penelitian Manajemen, Semarang, Fakultas Ekonomi, Universitas Diponegoro.
Ghozali, Imam, 2001, Aplikasi Analisis Multivariate dengan Program SPSS, Semarang, Badan Penerbit Universitas Diponegoro.
Ghozali, Imam, 2004, Model Persamaan Struktural, Badan Penerbit Universitas Diponegoro.
Garrison & Noreen, 2000, Akuntansi Manajemen, Jakarta, Salemba Empat.
Hadi, Sutrisno, 1995, Analisis Regresi, Yogyakarta, Andi Offset.
Hair, J. F., Jr., R. E. Andersen, R.L. Thatam and W. C. Black. 1992. Multivariate Data Analysis with Readings. Indianapolis, IN: Macmillan Publishing Company.
Hopwood, A. G. 1972. An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research..
Kamal Maulana & Ainun Naim, 2000, Pengaruh Perselisihan Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Kepuasan Kerja sebagai variabel Mediasi, 3 (1) Jurnal Riset Akuntansi Indonesia.
Karjantoro, Handoko, 2004, Mengelola Kinerja : Suatu Tinjauan Praktis, Jakarta, Manajemen Usahawan Indonesia Edisi 07. Publikasi Lembaga Manajemen FEUI.
Pamungkas, Noto,1996, Hubungan Antara Karakteristik Anggaran Dengan Prestasi Manajer,
Prawirosentono, Suyadi, 1999, Kebijakan Kinerja Karyawan, Yogyakarta, BPFE.
Rivai Veitdzal & Fawzi Ahmad, 2005, Performance Appraisal, Jakarta, Rajawali Press.
Satrio, Budhi, 2004, Strategi Pemasaran Perusahaan Jasa Kontruksi Kalifikasi Besar, Jakarta, Manajemen Usahawan Indonesia Edisi 11. Publikasi Lembaga Manajemen FEUI.
Singarimbun, M. dan Effendi , S. 1989, Metode Penelitian Survei, Jakarta LP3ES, .
Sugiyono, 2001, Metode Penelitian Bisnis, Bandung, Alfabeta.
Solimun, 2002, Multivarate Analysis Structural Equation Modelling (SEM), Lisrel, dan Amos, Malang, Universitas Negeri Malang.
Sriyono, 2004. Pengaruh Tindakan Supervisi, Pelatihan Profesional Audit, Kultur Organisasional, dan Personalitas Terhadap Kreativitas Akuntan BPK Dalam Rangka Mendukung Terwujudnya Pemerintah Yang Baik (Good Public Governance), Tesis, Program Pasca Sarjana UGM, Yogyakarta.
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Published
2018-06-06
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Sriyono, S., & Pratono, A. (2018). Hubungan Kausal Gaya Evaluasi Kinerja Anggaran, Kepuasan Kerja dan Kinerja pada Perguruan Tinggi di Yogyakarta dengan Pendekatan Structural Equation Modeling. BISMA (Bisnis Dan Manajemen), 4(1), 1–14. https://doi.org/10.26740/bisma.v4n1.p1-14
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