MANAGERIAL PERFORMANCE ANALYSIS: BUDGET EVALUATION THROUGH MOTIVATION IN THE MERANGIN DISTRICT GOVERNMENT
Abstract
ABSTRACT
The role of managers is crucial to the success of an organization. With the role that is owned by the manager becomes the individual who is most responsible for the implementation of organizational activities within the framework of the goals that have been set. So, the success of an organization can be seen from its managerial performance. This study aims to determine the effect of evaluation on managerial performance with motivation as an intervening variable. This research is a survey research by distributing questionnaires to structural officials of SKPD Esselon II, Esselon III and Esselon IV at the Merangin District Government. Of the 191 questionnaires distributed, 122 were returned. There are 4 questionnaires that are not filled out completely, so there are 118 questionnaires that can be processed in this study. The analytical method used in this research is Variant-based SEM using SmartPLS Software. From the results of testing the proposed hypothesis, it shows that motivation is not able to act as a mediation in the evaluation of managerial performance evaluation.
Keywords:Managerial Performance, Budget Evaluation, Motivation
Full Text:
PDF (Bahasa Indonesia)References
Ghozali. Imam. 2006. Structural Equation Modeling Metode Alternatif Dengan Partial Least Square (PLS). Edisi 3. Undip. Semarang.
Jackson dan Mathis. 2001. Human Resourse Management. Terjemahan Sadeli dan Hie, Salemba Empat, Jakarta.
Kurnia, Ratnawati, 2004, “Pengaruh Budgetary Goal Characteristics terhadap Kinerja Manajerial dengan Budaya Paternalistik dan Komitmen Organisasi sebagai Variabel Moderatingâ€, Simposium Nasional Akuntansi VII. Bali.
Laberto. Eddy. 2001. Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial dengan Motivasi sebagai Variabel Intervening. Program Pascasarjana Universitas Diponegoro. Semarang.
Laoli, Victorinus. 2012. Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja dengan Sikap Aparat Pemerintah Daerah sebagai Variabel Intervening (Studi Empiris pada Pemerintah Kabupaten Nias). Program Pascasarjana. Universitas Sumatera Utara. Medan.
Mahoney, Thomas A., Thomas H. Jerdee, and Stephan J. Carrol,1963. “Develompent of Managerial Performance. A Research Approach. Cincinati. Ohio: Southwestern Publishing Co.
Nengsy Herda, 2013. Pengaruh Partisipasi Penyusunan Anggaran terhadap Job Relevan Information (JRI), Kepuasan Kerja dan Motivasi sebagai Variabel Intervening pada Pemerintahan Daerah Kabupaten IIndragiri Hilir. Program Pascasarjana. Universitas Riau. Pekanbaru.
Nordiawan. D. 2006. Akuntansi Sektor Publik. Salemba Empat. Jakarta.
Sugiyono. 2012. Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif dan R&D). Alfabeta. Bandung.
Suparman. 2007. Analisis Pengaruh Peran Kepemimpinan motivasi dan Komitmen Organisasi terhadap Kepuasan Kerja dalam Meningkatkan Kinerja Pegawai. Program Pascasarjana. Universitas Diponegoro. Semarang.
Uday. Parrek. 1985. Motivasi Analysis of Organizational Behavior. MAO-B. University Associates, Inc.
Wulandari, Veby Anggi, 2010. Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah di Kota Pekanbaru. Program Sarjana. Universitas Riau. Pekanbaru.
Yuwono, S., I.T. Agus, dan Hariyandi. 2005. Penganggaran Sektor Publik, Pedoman Praktis, Penyusunan, Pelaksanaan dan Pertanggungjawaban APBD (Berbasis Kinerja). Bayumedia Publising, Malang.
Republik Indonesia. 2004. Undang-Undang No. 32 Tahun 2004. tentang Pemerintah Daerah.
Republik Indonesia. 2005. Peraturan Pemerintah Nomor 58 Tahun 2005 tentang Pengolaan Keuangan Daerah.
Republik Indonesia. 2004. Undang-undang No. 33 Tahun 2004 tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah.
DOI: https://doi.org/10.31846/jae.v11i1.531
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
e-Jurnal Apresiasi Ekonnomi Indexed by:
 
 
     