Kamis, 04 Oktober 2012

PENGANGGARAN PARTISIPATIF: EFEK PEMBELAJARAN TEORI KEAGENAN DAN PENATALAYANAN TERHADAP KINERJA MANAJER, DENGAN SIKAP DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMEDIASI

PENGANGGARAN PARTISIPATIF: EFEK PEMBELAJARAN TEORI
KEAGENAN DAN PENATALAYANAN TERHADAP KINERJA
MANAJER, DENGAN SIKAP DAN KOMITMEN ORGANISASI
SEBAGAI VARIABEL PEMEDIASI
(Suatu Penelitian Eksperimental)

Hermadi Widijanto

ABSTRACT

Why accounting scandals frequently happens in big companies and in public companies? Why are key persons in the company working unethically (selfish, opportunistic, self serving)? And are they shaped from what they have learned?
There are many criticisms that are pointed towards the academicians in business that have failed in giving proper skills to the students, and therefore implement education that arouses covetousness, which triggers accounting scandals in the future. The principle of exclusivity which based on the agency theory is not recommended, because it ignored the complexity of the human lives, and because of that, there should be another theory that can explain a relation which is based on the non economic assumption.
This research is to find out what effect does the study of the theory of agency and stewardship has towards a managers’ performance, and intercede by the attitude and the commitment of the organization. This research uses experimental study with the factorial design 2x1, involving 73 students from the undergraduate students of FEB UGM as the subject. Independent Sample T Test and path analysis was used as the analysis tool, to measure direct and indirect effect from the tested variables.
The result of this research indicates that there was not enough evidence to support that learning process theories have an effect in shaping a managers’ attitude and organizational commitment, but there was enough evidence to prove that learning process theories have an effect in the performances of managers.

Keywords: Agency Theory, Stewardship Theory, Attitude, Organizational Commitment manager performanc

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