| dc.contributor |
Fakultas Ilmu Ekonomi dan Bisnis |
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| dc.contributor |
|
|
| dc.creator |
Rachmaningtyas, Ayu Intani |
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| dc.creator |
Lestari, Rini |
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| dc.creator |
Nurleli, Nurleli |
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| dc.date |
2018-08-09 |
|
| dc.date.accessioned |
2019-09-12T07:04:52Z |
|
| dc.date.available |
2019-09-12T07:04:52Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13325 |
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| dc.identifier.uri |
http://hdl.handle.net/123456789/24620 |
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| dc.description |
Abstract. Managerial performance is the ability of a person to perform the functions, duties, and responsibilities in running the company's operations so that the goals, mission and vision of the organization can be achieved. The factors that can affect managerial performance include the participation of budget preparation and leadership style. Participation in the preparation of the budget is the involvement of individuals and has influence over the preparation in achieving budget goals. Budget has a function as a performance appraisal tool. To achieve an effective budget then the style of leadership is something to consider, leadership style is a way to influence subordinates to achieve a goal or a predetermined target. Leadership style also shows directly or indirectly about performance ability. The purpose of this study is to analyze the participation of budgeting, leadership style, managerial performance, and the magnitude of the influence of budgetary participation on managerial performance, and the influence of leadership style on managerial performance. Data collection methods used in this study using questionnaires with respondents as many as 48 people. Sampling technique in this research is non-probability sampling with purposive sampling type. The results showed that the participation of budget preparation, leadership style, and managerial performance at Badan Pengelolaan Pendapatan Daerah Bandung has a good category. So the participation of the preparation of the effect on the managerial performance, and leadership style have an influence on managerial performance. Keywords: budgetary participation, leadership style, and Managerial Performance.Abstrak. Kinerja manajerial adalah kemampuan seseorang untuk melaksanakan fungsi, tugas, dan tanggung jawab dalam menjalankan operasional perusahaan agar tujuan, misi dan visi organisasi dapat tercapai. Adapun faktor-faktor yang dapat mempengaruhi kinerja manajerial diantaranya adalah partisipasi penyusunan anggaran dan gaya kepemimpinan. Partisipasi penyusunan anggaran adalah keterlibatan indivisu dan mempunyai pengaruh atas penyusunan dalam pencapaian sasaran anggaran. Anggaran memiliki fungsi sebagai alat penilaian kinerja. Untuk mencapai suatu anggaran yang efektif maka gaya kepemimpinan meruoakan suatu hal yang perlu dipertimbangkan, gaya kepemimpinan merupakan suatu cara untuk mempengaruhi bawahannya untuk mecapai suatu tujuan atau suatu sasaran yang telah ditetapkan sebelumnya. Gaya kepemimpinan juga menunjukkan secara lagsung maupun tidak langsung tentang kemampuan kinerja. Tujuan penelitian ini adalah untuk menganalisis partisipasi penyusunan anggaran, gaya kepemimpinan, kinerja manajerial, dan besarnya pengauh partisipasi penyusunan anggaran terhadap kinerja manajerial, serta besarnya pengaruh gaya kepemimpinan terhadap kinerja manajerial. Metode pengumpulan data yang digunakan dalam penilitian ini menggunakan kuesioner dengan responden sebanyak 48 orang. Teknik penentuan sampel dalam penelitian ini yaitu non-probability sampling dengan jenis purposive sampling. Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran, gaya kepemimpinan, dan kinerja manajerial pada Badan Pengelolaan Pendapatan Daerah Kota Bandung memiliki kategori yang baik, dan partisipasi penyusunan anggatan berpengaruh terhadap kinerja manajerial, serta gaya kepemimpinan memiliki pengaruh terhadap kinerja manajerial.Kata Kunci : Partisipasi Penyusunan Anggaran, Gaya Kepemimpinan, Kinerja Manajerial. |
|
| dc.description |
Managerial performance is the ability of a person to perform the functions, duties, and responsibilities in running the company's operations so that the goals, mission and vision of the organization can be achieved. The factors that can affect managerial performance include the participation of budget preparation and leadership style. Participation in the preparation of the budget is the involvement of individuals and has influence over the preparation in achieving budget goals. Budget has a function as a performance appraisal tool. To achieve an effective budget then the style of leadership is something to consider, leadership style is a way to influence subordinates to achieve a goal or a predetermined target. Leadership style also shows directly or indirectly about performance ability. The purpose of this study is to analyze the participation of budgeting, leadership style, managerial performance, and the magnitude of the influence of budgetary participation on managerial performance, and the influence of leadership style on managerial performance. Data collection methods used in this study using questionnaires with respondents as many as 48 people. Sampling technique in this research is non-probability sampling with purposive sampling type. The results showed that the participation of budget preparation, leadership style, and managerial performance at Badan Pengelolaan Pendapatan Daerah Bandung has a good category. So the participation of the preparation of the effect on the managerial performance, and leadership style have an influence on managerial performance. |
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| dc.format |
application/pdf |
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| dc.language |
eng |
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| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/13325/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/13325/2887 |
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| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 638-647 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 2, Prosiding Akuntansi (Agustus, 2018); 638-647 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Partisipasi Penyusunan Anggaran, Gaya Kepemimpinan, Kinerja Manajerial |
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| dc.subject |
Badan Pengelolaan Pendapatan Daerah Kota Bandung |
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| dc.subject |
Partisipasi Penyusunan Anggaran, Gaya Kepemimpinan, Kinerja Manajerial |
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| dc.title |
Pengaruh Partisipasi Penyusunan Anggaran dan Gaya Kepemimpinan terhadap Kinerja Manajerial |
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| dc.title |
Pengaruh Partisipasi Penyusunan Anggaran dan Gaya Kepemimpinan Terhadap Kinerja Manajerial |
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| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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| dc.type |
eksperimen laboratorium |
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