Analisis Regresi Linier Bergdana

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5.2 Saran

1. Penelitian berikutnya dapat dilakukan dengan melakukan studi yang lebih luas terhadap instansi pemerintah yang lain diluar institusi pemeritahan atau dengan melakukan perbandingan kerangka penelitian ini antara lembaga pendidikan swasta dengan lembaga pendidikan negeri. 2. Pemerintah perlu memperhatikan kesejahteraan seorang pegawai, karena akan mempengaruhi motivasi kerja dan kinerja pegawai. 3. Pegawai atau karyawan perlu meningkatkan kesadaran akan tanggung jawab sebagai seorang tenaga pendidik agar kinerja tidak menurun.

5.3 Keterbatasan

Penelitian ini juga masih memiliki keterbatasan. Adanya keterbatasan ini, di harapkan dapat dijadikan untuk melakukan perbaikan pada penelitian mendatang. Adapun keterbatasan penelitian ini adalah peneliti hanya meneliti kenerja guru akuntansi, sebenarnya kinerja guru yang lain bisa diukur jadi untuk penelitian selnjutnya bisa dikembangkan untuk meneliti kinerja guru bidang studi lainnya. DAFTAR PUSTAKA Amabile, T.M. 1985. Motivation and creativity; Effects of Motivational Orientaition on Creative Writer. Journal of personality and Social Psychology. Vol 48 no 2; 393-399 Al-Gahtani, S.S., Hubona, G.S., Wang, J. 2007. Information Technology in Saudi Arabia: Culture and The Acceptance and Use of Information Technology. Information and Management, p: 681-191. Baines, A., Langfield – Smith, K. 2003. Antecedent to Management Accounting Change: A Structural Equation Approach. Accounting Organizations and Society, 28 7-8: 675-698. Burney, Laurie L., and Michele Matherly. 2007. Examining Performance Measurement From an Integrated Perspective. Journal of Information Systems, 212: 49-68. Burney, L.L., Henle. C.A., Widener, S.K. 2009. A Path Model Examining The Relations Among Strategic Performance Measurement System Characteristics, Organizational Justice, And extra-and in-Role performance. Accounting, Organizations and Society, 34 3-4: 305- 321. Campbell, Dennis. 1990. Self-Esteem and The Clarity of The Self-Concept. Journal of Personality and Social Psychology, 593: 538-549. Campbell, Dennis. 2008. Non Financial Performance Measures and Promotion Based Incentives. Journal of Accounting Research 462: 297-332. Chenhall, R.H 2004. The Role of Cognitif and Affective Conflict in Early Implementation of Activity Bast Cost Management. Behavioral Research in Accounting, 16: 19-44. Chenhall, Robert H. 2005. Integrative Strategic Performance Measurement system, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organitations and Society 30 5: 395-422. Cocca, P Alberti, M. 2010. A Framework to Assess Performance Measurement System in SMEs. International Journal of Productivity and Performance Management, vol 59 2 : 186-200. Dunk, A.S. 1993. The Effects of Job-Related Tension On Managerial Performance In Participative Budgetary Settings. Accounting organizations and society. Elangovan, A.R and Jia Lin Xie, 1999. “ Effects of Perceived Power of supervisor on Subordinate Stress and Motivation: The Moderating Role of Subordinate Characteristics.” Journal of Organizational Behavior 20: 359-373. Fogarty, T. 1996, “an Examination of Job Tension and Coping in The Relationship Between Stressors and Outcomes In Public Accounting”. Journal of Managerial Issues, Vol.8, No.3, p:269-285. Furnham, Adrian., Andreas Eracleous., Tomas Chamorro Premuzic. 2009. Personality, Motivation and Job Satisfaction: Herztberg Meet The Big Five. Emerald Group Publishing Limited: 1-24. Gibson, Ivancevich, Donnely. 1997. Organizations Terjemahan Cetakan Keempat, Jakarta: PT. Gelora Aksara Pratama. G Vossel, WD Froehlich –Stresss and anxiety, 1979- willey New York Hall, M. 2004. “The effect of Comprehensive Performance Measurement Systems on Role Clarity, Psycological, Empowerment and Managerial Performance”. AMKP-01 28 Hall, Matthew. 2008. The Effect of Comprehensive Performance Measurement System on Role Clarity, Psychological Empowerment and Managerial Performance. Accounting, Organizations and Society 33 2-3: 141-163. Strategic Management Journal 20 2: 195- 204. Han, J.K., K. Namwoon, and R.K. Srivastava. 1998. Market Orientation and Organizational Performance: Is Innovation A Missing Link? Journal Of Marketing. 62 4: 30-45. Herzberg F 1968 Work ans Nature of man, London UK; Crosby Jackson, S.E. and Schuler, R.S. 1985. A Meta-Analysis and Conceptual Critique Of research On role Ambiguity and Role Conflict In Work Settings. Organizational Behavior and Human Decision Processes 36: pp. 16-78. Kaplan, R.S., and D.P. Norton, 1992. The Scorecard: Measures That Drive Performance. Harvard Business Review 70: 71-79. Kaplan, R.S. and Norton, D.P. 1996. Translating Strategy Into Action: The Balanced Scorecard. Boston, Harvard Business School Press. Kenis, 1979; Effects of Budgetary Goal Characteristics on Managerial Attitudes and Perfomance pp707-721 Kim, J.S., and W.C. Hammer. 1976. Effect of Performance Feedback and Good selling On Productivity and satisfaction In on Organization Setting. Journal of applied Psychology, 61 1: 48-57.