Pengaruh Struktur Dan Kultur Organisasional Terhadap Keefektifan Anggaran Partisipatif Dalam Peningkatan Kinerja Manajerial: Studi Empiris pada Perusahaan Manufaktur Indonesia

The effect of participation in the budgeting process has been a fertile area of research for many years. It has been postulated that participative budgeting has a positive effect on managerial performance. As such, this field study examines the effectiveness of participative budgeting to improve managerial performance. The mixed results ofprior empirical research led to this investigation which looks at the moderating effect of both organizational structure (decentralized vs. centralized) and organizational culture (people oriented vs. job oriented) on the relationship between participative budgeting and managerial performance. The responses of 79 managers from a cross-section of departments in Indonesian manufacturing companies to a questionnaire survey designed to measure the variables, were analyzed using a multiple regression model. The results of this study were generally consistent with those indicated by prior empirical research which showed that participative budgeting had no direct effect on managerial performance. Furthermore, the findings revealed that the effect of participative budgeting on managerial performance was positive in decentralizes organizations and negative in centralized organizations. Other results of this field study, also support the research hypothesis that the effect of participative budgeting on managerial performance would be significantly positive in people-oriented organizational culture and negative in job-oriented organizational structure. Keywords: budget participativ