The Influence of Budget Participation and Accounting Information Systems on Managerial Performance with Organizational Culture and Work Motivation as Moderating Variables

Khosyiah; Muhamad Taqi; Munawar Muchlish

doi:10.55927/ijems.v2i3.9882

Authors

Khosyiah Universitas Sultan Agung Tirtayasa
Muhamad Taqi Universitas Sultan Agung Tirtayasa
Munawar Muchlish Universitas Sultan Agung Tirtayasa

DOI:

https://doi.org/10.55927/ijems.v2i3.9882

Keywords:

Budget Participation, Accounting Information System, Managerial Performance, Organizational Culture, Work Motivation

Abstract

This research aims to determine the effect of budget participation and accounting information systems on managerial performance with organizational culture and work motivation as moderating variables. This research uses quantitative research with a survey approach by distributing questionnaires. The population in the study were work unit managers or structural officials at the Regional Apparatus Organization (OPD) of Cilegon City, with a total population of 449 people in this study. The sample was selected based on certain criteria so that it could support this research, namely 175 people (35 OPD). The data analysis technique used is the Structural Equation Model (SEM) method using WarpPLS 8.0 software, which ends with a hypothesis testing process. Based on data analysis, the results obtained are that (1) Budget Participation has a positive and significant effect on Managerial Performance. (2) Accounting Information Systems have a positive and significant effect on Managerial Performance. (3) Organizational Culture moderates the influence of Budget Participation on Managerial Performance. (4) Work Motivation does not moderate the influence of Budget Participation on Managerial Performance. (5) Organizational Culture moderates the influence of Accounting Information Systems on Managerial Performance. (6) Work Motivation does not moderate the influence of Accounting Information Systems on Managerial Performance

Downloads

Download data is not yet available.

References

Anggadini, S. D., Wulansari, L., & Damayanti, S. (2021). The Influence of Budget Participation and Organizational Commitment to The Performance of Regional Government Apparatus. International Journal of Management Science and Information Technology IJMSIT, 12(3), 6–19.

Ermawati, N., & Arumsari, N. R. (2021). Sistem Informasi Akuntansi Pada Kinerja Usaha Kecil Menengah. Jurnal Bisnis Dan Akuntansi, 2(1), 31-41.

Fahmi, I. (2017). Manajemen Sumber Daya Manusia. Bandung: Alfabeta

Giusti, G., Kustono, A. S., & Effendi, R. (2018). Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial dengan Komitmen Organisasi dan Motivasi Sebagai Variabel Intervening. E-Journal Ekonomi Bisnis Dan Akuntansi, 5(2), 121–132.

Hall, J. A. (2017). Sistem Informasi Akuntansi Edisi keempat. Jakarta: Salemba Empat.

Hari, S. (2019). Budaya Organisasi dan Kinerja. Yogyakarta: Deepublish.

Hutama R.R. (2021). Analisis Kelayakan Usaha Lebah Madu Hutan Apis Dorsata Di Kabupaten Kupang Provinsi Nusa Tenggara Timur NTT. Dinamika Rekasatwa, 40(1), 13-24.

Kasmir. 2020. Pengantar Manajemen Keuangan. Jakarta: Prenadamedia Group.

Kusmuriyanto, K., Slamet, A., Raharjo, T., & Yanto, H. (2020). Managerial Performance Improvement Through Budget Participation With Moderation Variables In Public Companies. Proceedings of the 5th International Conference on Science Education and Technology, 3(2), 12-20.

Maisur dan Umar, N. (2019). Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Manajerial Study Kasus pada Usaha Kecil dan Menengah UKM di Kabupaten Pidie. JRR, 1(1).

Rachmawati, L. Isti, F. N., & Purnamie, T. (2021). The Effect Of Budget Participation On Organizational Culture, Decentralization, And Characteristics Of Effective Management Accounting Information Systems In East Jawa Regional Device Organizations. Sekolah Pascasarjana, Universitas Jember.

Sopiah & Sangadji, E. M. (2018). Manajemen Sumber Daya Manusia Strategik. D. Prabantini, Ed. Ed.1. Yogyakarta: CV Andi Offset.

Sutrisno, E. (2019) . Manajemen Sumber Daya Manusia. Cetak ke sebelas. Jakarta: Prananda Media Group.

Zonatto, V. C. (2020). Effects of Budgetary Participation on Managerial Attitudes, Satisfaction, and Managerial Performance. Universidade Federal de Santa Maria, Programa de Pós-graduação em Ciências Contábeis, Santa Maria, RS, Brazil.