Pembagian Informasi Secara Vertikal Dalam Budgeting Sharing Dan Pengaruhnya Terhadap Kinerja Manajerial (Kajian Empiris Pada Perusahan Manufaktur Yang Listed Di Bursa Efek Jakarta)

Pembagian Informasi Secara Vertikal Dalam Budgeting Sharing Dan Pengaruhnya Terhadap Kinerja Manajerial

(Kajian Empiris Pada Perusahan Manufaktur Yang Listed Di Bursa Efek Jakarta)

Baiq Anggun Hilendri Lestari, S.E, M.Si, Ak

Hj. Susi Retna C, SE, M.Si

Fakultas Ekonomi Universitas Mataram

ABSTRACT

This study examines the effect of vertical information sharing in budgeting on managerial performance.This study adapted research by Parker dan Kyj L. (2006) as for becoming object from this research is manufacturing companies which listed at Indonesian Capital Market Directory (ICMD).

This research represents the empirical test which used random sampling technics in data collection. Data were collected using a survey of 158 managers (38 production managers, 30 marketing managers, 23 administration managers, 30 human resources managers, and 37 financial managers) from manufacturing companies listed at ICMD. Data analysis uses Structural Equation Model with AMOS programe 5.0 version to examines the effect of vertical information sharing in budgeting on managerial performance.

Result of hypothesis examination indicates that from eight hypothesis raised, only two accepted hypothesis. Hypothesis 3 (there is relationship between the budgetary participation and the managers’ extent of dysfunctional behavior-information

manipulation) hypothesis 4 (there is relationship between the level of budgetary, hypothesis 5 (there is a positive relationship between the level of reliance on accounting performance measures and the manager’s dysfunctional behaviorinformation manipulation, and hypothesis 6 (there is a positive relationship between the level of reliance on accounting performance measures and the manager’s dysfunctional behavior-gaming ). Management controlling system management controlling system can use to give motivation to manager for act and make decision consistent with organization toward. Management controlling system control and manage manager behavior in organization.

Keywords: Management Control System and Dysfunctional Behavior

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