30Nov 2017

EFFECT OF BUDGETARY PARTICIPATION AND MANAGERIAL ROLE OF LOCAL FINANCE ORGANIZER ON ORGANIZATIONAL PERFORMANCE EMPIRICAL STUDY AT GENERAL HOSPITAL DISTRICT OF MALANG REGENCY.

  • Dosen STIE Indonesia Malang.
Crossref Cited-by Linking logo

  • Abstract
  • Keywords
  • References
  • Cite This Article as
  • Corresponding Author

This research accounts for the effect of budgetary participation and managerial role of local finance organizer on local organization performance at General Hospital District of Malang Regency. The hypothesis of this research is that whether budgetary participation and the managerial role of the local finance organizer positively affect on the local government performance. The number of respondents as the research samples is 76 selected by using random sampling methods. The data collected by distributing questioners, there were 76 respondents giving back and only 76 questioners that could be processed and analyzed. The result of the research shows that budgetary participation and managerial role of local finance organizers affect positively significant on the organizational performance. The result of this research supports the previous researches and it is based on agency theory and prospect theory.

  1. Argyris, C.1952. The Impact of Budget on People, Ithaca, NY : The Controllership Foundation, Inc. Cornell University
  2. Asmoko, Hindri, 2006, Pengaruh Penganggaran Berbasis Kinerjaterhadap Efektifitas Pengendalian, JurnalAkuntansiPemerintah Vol. 2, No. 2, Hal 53 ? 64
  3. Becker, Brian AndGerhart, Barry, 1996. The Impact Of Human ResourceManagement On Organization Performance : Progress And Prospect, Academy of Management Journal, 39 (4)
  4. Brownell, Peter, 1982, The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness, Journal of Accounting Research, Vol 20, pp 12-27
  5. Brownell, Peter and Mc. Innes Morris, 1986, Budgetary Participation Motivation and Manajerial Performance, The Accounting Review
  6. Coralie, Byant and White Louise, 1987, Manajemen Pembangunan untuk Negara Berkembang, Terjemahan, LP3ES
  7. Dunk, A.S dan AF Lysons, 1997, An Analysis of Departemental Effectiveness Participative Budgettaty Control Process and Environmental Dimensionality within The Competing Values Framework : A Public Sector Study, Financial, Accountability and Manajemen, Volume 13 No 1 pp 1-15
  8. Johnson, 1982, Budgetary Behavior in Local Government A Case Study over 3 years, Accounting, Organization and Society, 7 : 287-304
  9. Kahnerman, D and A Tversky, 1979, Prospect Theory: an Analysis of Decisions under Risk, Econometrica47 : p 263-291
  10. Mahsun, M. 2006. PengukuranKinerjaSektorPublik.Yogyakarta:BPFE-UGM
  11. Mardiasmo (2009). AkuntansiSektorPublik. Yogyakarta: Andi
  12. Milani, K, 1975, The Relationship of Participation in Budget-setting of Industrial Supervisor Performance and Attitudes : a Field Study, The Accounting review 50
  13. Mitzberg, H, 1973, The Nature of Manajement Work, Harper Row
  14. Rohman, Abdul, 2007, PengaruhPeranManajerialPengelolaKeuangan Daerah danFungsiPemeriksaan Intern terhadapKinerjaPemerintah Daerah (Survey padaPemda Kota, KabupatendanProvinsi di Jawa Tengah), JurnalMaksi, Vol 7 No 2 Agustus 2007, hal 206-220
  15. Siegel, G and HR Marcony, 1989, Behavioral Accounting, South Western Publishing Co. Cincinnati, OH
  16. Supriyono, 2015, Profesionalisasi Guru Bahasa Inggris Sekolah Menengah Yayasan Pendidikan Jayawijaya Menuju Sekolah Bertaraf Internasional:Sebuah Analisis Reflektif Dalam Perspekti Psikologi, KONSTRUKTIVISME, Vol. 7, No. 1, Januari 2015, p-ISSN: 1979-9438, e-ISSN: 2445-2355, FKIP Universitas Islam Balitar, Blitar, http://unisbablitar.ejournal. M web.id/php/konstruktivisme/article/view/21/21
  17. Suyitno, 2016.The Enhancement Of Human Resources Through The Implementation Of Total Quality Management At Pr Prima In Malang, East Java-Indonesia, Journal of Social Sciences (COES&RJ-JSS). Vol 5 No 4.page 557-565.http://doi.ogr/10.25255/jss.2016.5.4.557.565.
  18. Suyitno, 2017. Effect of Competence, Satisfaction and Discipline on Performance of Employees in the Office of Women Empowerment and Family Planning of West Papua, Asian Social Science, Vo 13 No 5. DOI: https://doi.org/10.5539/ass.v13n5p144.

[Suyitno. (2017); EFFECT OF BUDGETARY PARTICIPATION AND MANAGERIAL ROLE OF LOCAL FINANCE ORGANIZER ON ORGANIZATIONAL PERFORMANCE EMPIRICAL STUDY AT GENERAL HOSPITAL DISTRICT OF MALANG REGENCY. Int. J. of Adv. Res. 5 (Nov). 1403-1410] (ISSN 2320-5407). www.journalijar.com

Suyitno
STIE Indonesia Malang

DOI:

Article DOI: 10.21474/IJAR01/5913      
DOI URL: https://dx.doi.org/10.21474/IJAR01/5913

Download Full Paper

Download PDF No. of Downloads: 18 | No. of Views: 95