PENGARUH DESENTRALISASI, MOTIVASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA
Abstract: Amidst the
intenseness of business competition, a businessperson always has to constantly
adjust himself to his business
environment, both in
terms of organizational policy
and the existing
managerial personality, such
as Decentralization,
Motivation, Budget Participation, and
Managerial Performance.
The number of data processed is from 123 respondents, taken from the
total of 154 managers, all
working in various
industrial companies registered
in Jakarta Stock Exchange
(Bursa Efek Jakarta).
The biggest number
of respondents comes from
Production Managers (42%)
and Sales Managers (34%), and the rest from other
managers. The statistical data analysis used here is
the Structural Equation
Modeling (SEM), which
uses the AMOS Version 4.01 program.
The result of this research shows that out of the 10 (ten) hypotheses
proposed, 7 (seven) hypotheses are confirmed or accepted, whereas the other 3
(three) hypotheses cannot be confirmed by the result of this analysis. The
rejection of these 3 (three)
hypotheses because Decentralization cannot
influence Motivation (H1) and Motivation cannot act as an Intervening
Variable in the influence of Decentralization over
Budget Participation (H7),
and also because of
the influence of
Decentralization over Managerial
Performance (H9).
Meanwhile, some of the accepted hypotheses are as follows,
Decentralization significantly
influences Budget Participation
(H2), Motivation influences Budget Participation
(H3), Budget Participation
influences Managerial Performance
(H4), Decentralization influences Managerial Performance (H5), and Motivation
influences Managerial Performance
(H6). Budget Participation can
act as a
strengthening variable towards
the influence of Decentralization over
Managerial Performance (H8),
and Budget Participation can
act as a
strengthening intervening variable
towards the influence of
Motivation over Managerial Performance.
Penulis: Slamet Riyadi
Kode Jurnal: jpmanajemendd070068
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