ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA MANAJER PADA PERUSAHAAN MANUFAKTUR DI JAWA TENGAH

Tri Nur Wahyudi(1*)

(1) Program Studi Pendidikan Akuntansi FKIP Universitas Muhammadiyah Surakarta Jl.A.Yani Tromol Pos I Pabelan Kartasura,Surakarta
(*) Corresponding Author

Abstract

The aims of this study is to analyse whether the following factors: accounting information, budgeting participatory, environment, working experience and level of education have impacts on  managers’ performance and to investigate which factor has the most dominant impact on  managers’ performance.   

The data in this study were questionnaires completed by 50 production managers working in 50 manufacture companies in Central Java. The data were analyzed using SPSS application version 15,0.

The study found that based on simultaneous evaluation accounting information, budgeting participatory, environment, working experience and level of education have positive impacts on  managers’ performance  with influence adjusted intensity R2=0,909 or  90,9% whereas the other 9,1% were explained by other variables not included in the model. Based on partial evaluation accounting information, budgeting participatory, working experience and level of education factors had positive impacts on manager performance whereas environment factor did not have any impact on manager performance. Among the factors investigated, the accounting information had the most dominant impact on managers' performance.

Keywords

manager’s performance, accounting information, budgeting participatory, working experience and level of education

Full Text:

PDF

References

Badan Koordinasi Penanaman Modal.1989-2012.Proyeksi Penanaman Modal Di Jawa Tengah. BKPM-JATENG, Semarang.

BPS Propinsi Jawa Tengah.2012.Statistik Industri Besar Sedang Jawa Tengah. Volume 1,2,3. Semarang.

Brownell, P.1982.The Role of Accounting Data in Performance Evaluation, Budgetary Participation and Organizational Effectiveness. Journal Appropriateness of Accounting Data in Performance Evaluation : An Empirical Examination of Environmental Uncertainty as Intervening Variables of Accounting Research. Spring. p.12-27

Govindarajan,V.1984.Accounting Organizational and Society. p.125-135.

Hopwood, A.1972.An Empirical Study of the Role Accounting Data in Performance Evaluation. Journal of Accounting Research. p.156-193

.

Niken, S.2006.Pengaruh Partisipasi Dalam Penyusunan Anggaran Terhadap Kepuasan Kerja Dan Kinerja Karyawan: Job Relevansi Information (JRI) Sebagai Variabel Antara.(stdudi kasus pada PT. Merapi Utama Pharma Cabang Yogyakarta). Skripsi, UII, Yogyakarta.

Otley D.1978.Budget Use and Managerial Performance. Journal of Accounting Research. p.122-149.

Parker, C. 2000. Performance Measurement.Work study. Vol.49(2). p. 63-66.

Pheng, L.S.; Chuan, Q.T.2006.Environmental factors and work performance of project managers in the construction industry. International Journal of Project Management, Vol.24(1), p.24-37

Rivai, V. dan Basri.2004.Performance Appraisal; Sistem Yang Tepat Untuk Menilai Kinerja Karyawan dan Daya Saing Perusahaan. Prenada Media. Jakarta.

Rizal, A.P. 1994. Pengaruh Partisipasi dalam Anggaran dan Pendasaran pada Anggaran Terhadap Effektifitas Pelaksanaan Anggaran. Tesis Universitas Gajah Mada. Yogyakarta.

Roekhudin.1993.Pengaruh Partisipasi dan Instrumental Anggaran Terhadap Prestasi dan Kepuasan Kerja.Thesis Universitas Gajah Mada. Yogyakarta.

Saraswati, E. 1991.Pengaruh Informasi Akuntansi dalam Penilaian Prestasi Manajer pada Perusahaan Manufaktur di Jawa Timur.Thesis Universitas Gajah Mada. Yogyakarta.

Sholihin, M, Pike, R. dan Mangena, M. 2010.Reliance on multiple performance measures and manager performance. Journal of Applied Accounting Research, Vol.11(1), p.24-42

Sosik, J.J, Juzbasich, J, Chun, J. Uk, 2011.Effects of moral reasoning and management level on ratings of charismatic leadership, in-role and extra-role performance of managers: A multi-source examination, The Leadership Quarterly, Vol.22(2), p.434-450.

Srimulyo, K.1999.Analisis Pengaruh Faktor-faktor terhadap Kinerja Perpustakaan di Kotamadya Surabaya. Tesis Program Pasca Ilmu Manajemen Universitas Airlangga. Surabaya.

Syafarudin, A.2001.Manajemen Sumber Daya Manusia, Strategi Keunggulan Kompetetif. Edisi pertama. BPFE-Yogyakarta, Yogyakarta.

DOI: 10.2317/jpis.v25i2.1535

Article Metrics

Abstract view(s): 762 time(s)
PDF: 2656 time(s)

Refbacks

  • There are currently no refbacks.