ANALISIS PERAN BUDGET PARTISIPASI PENGGUNA ANGGARAN TERHADAP KEPUASAN KINERJA MANAJEMEN POLITEKNIK NEGERI SEMARANG
Abstract
Penelitian ini bertujuan untuk menilai hubungan antara anggaran partisipasi dengan kinerja bawahan. Sampel dalam peneltian ini adalah para ketua atau sekretaris unit/bagian/jurusan di lingkungan Politknik Negeri Semarang yang secara rutin terlibat dalam proses penyusunan anggaran dan program kerja unit/bagian/jurusan sebanyak 20 orang. Variabel diukur dengan menggunakan skala tipe Likert limapoint. Dari hasil analisis menunjukkan adanya korelasi
negatif dan signifikan antara budget partisipatif dan ambiguitas peran dan mendukung hipotesis H1. Terdapat korelasi positif dan signifikan antara budget partisipatif dan (1) komitmen organisasi dan (2) kepuasan kerja. Secara keseluruhan, terdapat hubungan tidak langsung antara budget partisipatif dan kinerja lewat ambiguitas peran, komitmen organisasi, dan kepuasan kerja. Hasil ini mendukung hipotesis H4.
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