PENGARUH KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KETIDAK PASTIAN TUGAS SEBAGAI VARIABEL MODERASI(Studi Kasus Pada Perusahaan Televisi MNCTV)

TANTRA, ANDRIAN (2015) PENGARUH KARAKTERISTIK ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KETIDAK PASTIAN TUGAS SEBAGAI VARIABEL MODERASI(Studi Kasus Pada Perusahaan Televisi MNCTV). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh karakteristik anggaran terhadap kinerja manajerial di PT. Cipta TPI (MNCTV), serta adanya ketidak konsistenan diantara penelitian terdahulu menjadi motivasi dalam penelitian ini. Data dikumpulkan menggunakan tehnik sampling dengan metode survey koesioner terhadap 85 karyawan level Section Head hingga Division Head dilingkungan MNCTV. Pengukuran variabel dengan skor 1-5, dimulai dari sangat tidak memahami, tidak memahami masalah, ragu – ragu dalam permasalahan, memahami permasalahan, dan sangat memahami permasalahan. Metode analisa menggunakan Uji Asumsi Klasik dan Uji Regresi Linear Berganda. Variasi perubahan variabel – variabel kinerja manajerial yang dijelaskan oleh semua variabel partisipasi anggaran, kejelasan sasaran anggaran, kesulitan sasaran anggaran dan ketidak pastian tugas hanya sebesar 43, 6% Hasil penelitian ini diharapkan juga memberikan kontribusi sebagai bahan pertimbangan dalam praktek akutansi managemen khususnya di bidang penganggaran. Factor karakteristik penganggaran kemungkinan bisa menjadi tolak ukur tingkat kinerja managerial dengan tolak ukur ketidak pastian tugas dapat dipertimbangkan untuk masa yang akan datang. Kata Kunci : Kinerja manajerial, partisipasi anggaran, kejelasan sasaran anggaran, kesulitan sasaran anggaran, ketidakpastian tugas. This study aimed to analyze the effect of the budget on managerial performance characteristics in the PT . Cipta TPI ( MNCTV ) , as well as some inconsistency among previous research into motivation in this study . Data were collected using sampling techniques with survey method questioner to 85 employees level Section Head to Head Division MNCTV environment . Measurement of variables with a score of 1-5 , starting from the very not understand , do not understand the problem , doubt - doubt the problem , understand the problem , and so understand the problem . Methods of analysis using Classical Assumption Test and Test Multiple Linear Regression . Variations change variables - variables managerial performance described by all variables budgetary participation , budget goal clarity , budget goal difficulty and uncertainty of the task only by 43 , 6 % The results of this study are expected to also contribute as a material consideration in management accounting practices , especially in the areas of budgeting . Factor characteristics budgeting could possibly be a proxy for managerial performance with benchmark uncertainties tasks can be considered for the future . Keywords : managerial performance , budgetary participation , budget goal clarity , difficulty budget goal , task uncertainty .

Item Type: Thesis (S2)
Call Number CD: CDT-555-15-002
Call Number: TA/55/15/030
NIM/NIDN Creators: 55509110026
Uncontrolled Keywords: Kinerja manajerial, partisipasi anggaran, kejelasan sasaran anggaran, kesulitan, MAKSI, magister akuntansi sasaran anggaran, k
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 24 May 2015 10:57
Last Modified: 01 Jul 2022 03:44
URI: http://repository.mercubuana.ac.id/id/eprint/7576

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