Pengaruh Need for Achievement Terhadap Job Performance dengan Budgetary Participation sebagai Variabel Intervening

  • Yusar Sagara Universitas Islam Negeri Syarif Hidayatullah, Jakarta
  • Indah Permatasari Universitas Islam Negeri Syarif Hidayatullah, Jakarta
  • Roebiandini Soemantri Universitas Padjadjaran, Bandung
DOI: https://doi.org/10.35814/jrap.v7i01.1526
Abstract views: 12 | PDF downloads: 10
Keywords: need for achievement, budgetary participation, job perfomance

Abstract

ABSTRACT

      Employee performance is very important to determine success and failure in achieving organizational goals. But the high performance of employees depends on motivation and a supportive work environment. So that in this study aims to examine the relationship between need for achievement which is a motivation for employees to participate in the budget so that it indirectly affects the performance improvement at the Planning and Finance Bureau of the Secretariat General of the Ministry of Finance. The sample selection technique used in this study was purposive sampling. 72 respondents were obtained as samples. Data analysis and hypothesis testing methods are used using the Structural Equation Model (SEM) with the help of Lisrel 8.80. Normality test is carried out before using Structural Equation Model (SEM) analysis. The results of this study indicate that directly or indirectly the need for achievement has a positive and significant effect on job performance through budget participation. This study has implications for the design of an effective budgeting process by involving the concept of motivation which creates a responsibility in achieving the goals that have been designed.

ABSTRAK

      Kinerja pegawai sangat penting untuk menentukan keberhasilan dan kegagalan dalam pencapaian tujuan organisasi. Namun tingginya kinerja pegawai tergantung dari motivasi dan lingkungan kerja yang mendukung. Sehingga dalam penelitian ini bertujuan mengkaji keterkaitan antara need for achievement yang menjadi suatu motivasi pegawai dalam melakukan partisipasi anggaran sehingga secara tidak langsung  berdampak pada peningkatan kinerja pada Biro Perencanaan dan Keuangan Sekretariat Jenderal Kementrian Keuangan.  Teknik pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sebesar 72 responden diperoleh sebagai sampel. Metode analisis data dan pengujian hipotesis yang digunakan menggunakan Structural Equation Model (SEM) dengan bantuan Lisrel 8.80. Uji normalitas dilakukan sebelum menggunakan analisis Structural Equation Model (SEM). Hasil penelitian ini menunjukkan bahwa secara langsung maupun tidak langsung  need for achievement berpengaruh positif dan signifikan terhadap job performance melalui  budgetay participation. Studi ini memiliki implikasi untuk desain proses penganggaran yang efektif dengan melibatkan konsep motivasi yang meciptakan sebuah tanggung jawab dalam mencapai tujuan yang telah dirancang.

JEL Classification: J24, L21

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Published
2020-06-30
How to Cite
Sagara, Y., Permatasari, I., & Soemantri, R. (2020). Pengaruh Need for Achievement Terhadap Job Performance dengan Budgetary Participation sebagai Variabel Intervening. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 7(01), 95-106. https://doi.org/10.35814/jrap.v7i01.1526
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Articles