S PEA 0907013 Table of content
DAFTAR ISI
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN SKRIPSI
ABSTRAK
ABSTRACT
KATA PENGANTAR .......................................................................................... i
UCAPAN TERIMAKASIH .................................................................................. ii
DAFTAR ISI .......................................................................................................... v
DAFTAR TABEL .................................................................................................. viii
DAFTAR GAMBAR ............................................................................................. ix
BAB I PENDAHULUAN
1.1 Latar Belakang .......................................................................................... 1
1.2 Rumusan Masalah ..................................................................................... 10
1.3 Tujuan Masalah ........................................................................................ 10
1.4 Manfaat Penelitian .................................................................................... 11
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS
2.1 Kajian Pustaka ............................................................................................. 12
2.1.1 Anggaran............................................................................................ 12
2.1.1.1 Definisi Anggaran ................................................................. 12
2.1.1.2 Fungsi Anggaran ................................................................... 13
2.1.1.3 Proses Penyusunan Anggaran ............................................... 15
2.1.1.3 Aspek Keperilakuan dalam Proses Penyusunan Anggaran .. 17
2.1.2 Partisipasi Penyusunan Anggaran ..................................................... 21
2.1.2.1 Definisi Partisipasi Anggaran ............................................... 21
2.1.2.2 Teori Dasar Partisipasi Anggaran ......................................... 22
2.1.2.3 Manfaat Partisipasi Anggaran ............................................... 24
2.1.2.4 Kelemahan Partisipasi Anggaran .......................................... 26
Dea Nur Anisa, 2014
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.2.5 Faktor-faktor yang Digunakan Dalam Mengukur Partisipasi
Penyusunan Anggaran ........................................................... 27
2.1.3 Kinerja Manajerial ............................................................................. 29
2.1.3.1 Definisi Kinerja Manajerial .................................................. 29
2.1.3.2 Faktor-faktor yang Mempengaruhi Kinerja Manajerial ........ 31
2.1.3.3 Penilaian Kinerja Manajerial ................................................. 32
2.1.3.4 Tujuan dan Manfaat Kinerja Manajerial ............................... 33
2.2 Penelitian Terdahulu.................................................................................. 34
2.3 Kerangka Pemikiran .................................................................................. 35
2.4 Hipotesis .................................................................................................... 41
BAB III OBJEK DAN METODE PENELITIAN
3.1 Objek Penelitian ......................................................................................... 42
3.2 Metode Penelitian ....................................................................................... 42
3.2.1 Desain Penelitian ............................................................................... 42
3.2.2 Definisi dan Operasionalisasi Variabel ............................................. 43
3.2.2.1 Definisi Variabel ................................................................... 43
3.2.2.2 Operasional Variabel ............................................................ 45
3.2.3 Populasi dan Sampel Penelitian ......................................................... 46
3.2.4 Jenis Data ........................................................................................... 47
3.2.5 Teknik Pengumpulan Data ................................................................ 48
3.2.6 SkalaPengukuran ............................................................................... 49
3.2.7 Uji Instrumen Penelitian .................................................................... 50
3.2.7.1 Uji Validitas .......................................................................... 51
3.2.7.2 Uji Reliabilitas ...................................................................... 52
3.2.8 Rancangan Analisis Data dan Pengujian Hipotesis ........................... 53
3.2.8.1 Rancangan Analisis Data ..................................................... 53
3.2.8.2 Rancangan Pengujian Hipotesis ........................................... 55
BAB IV PEMBAHASAN
Dea Nur Anisa, 2014
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1 Hasil Penelitian........................................................................................... 57
4.1.1 Tinjauan Umum tentang Subyek Penelitian ...................................... 57
4.1.2 Data Responden ................................................................................. 67
4.1.3 Deskripsi Data Hasil Penelitian ......................................................... 68
4.1.3.1 Pengujian Validitas Instrumen.............................................. 68
4.1.3.2 Pengujian Reliabilitas Instrumen .......................................... 70
4.1.3.3 Gambaran tentang Partisipasi Penyusunan Anggaran .......... 71
4.1.3.4 Gambaran tentang Kinerja Manajerial ................................. 78
4.1.4 Pengujian Linearitas ........................................................................... 88
4.1.5 Pengujian Normalitas.......................................................................... 88
4.1.6 Pengujian Hipotesis Analisis Regresi Linear Sederhana .................... 89
4.2 Pembahasan ................................................................................................ 92
4.2.1 Partisipasi Penyusunan anggaran pada BUMN yang Berkantor Pusat
di Kota Bandung ................................................................................ 92
4.2.2 Kinerja Manajerial pada BUMN yang Berkantor Pusat di Kota
Bandung .............................................................................................. 93
4.2.3 Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja
Manajerial ........................................................................................... 96
BAB V SIMPULAN DAN SARAN
5.1 Simpulan ..................................................................................................... 98
5.2 Keterbatasan Penelitian .............................................................................. 99
5.2 Saran ........................................................................................................... 99
DAFTAR PUSTAKA…………………………………………………………. 101
LAMPIRAN-LAMPIRAN
Dea Nur Anisa, 2014
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1
Jumlah BUMN yang Mengalami Kerugian ....................................... 3
Tabel 1.2
Anggaran dan Realisasi Laba Bersih BUMN ................................... 3
Tabel 2.1
Penelitian Terdahulu .......................................................................... 30
Tabel 3.1
Operasionalisasi Variabel .................................................................. 41
Tabel 4.1
Daftar BUMN .................................................................................... 58
Tabel 4.2 Data Responden ................................................................................. 67
Tabel 4.3
Hasil Uji Validitas Variabel X ........................................................... 69
Tabel 4.4
Hasil Uji Validitas Variabel Y ........................................................... 69
Tabel 4.5
Hasil Uji Reliabilitas .......................................................................... 70
Tabel 4.6
Frekuensi Jawaban Partisipasi Penyusunan Anggaran ...................... 71
Tabel 4.7
Frekuensi Jawaban Keikutsertaasn dalam Penyusunan Anggaran .... 72
Tabel 4.8
Frekuensi Jawaban Kepuasan dalam Penyusunan Anggaran ............ 73
Tabel 4.9 Frekuensi Jawaban Kebutuhan dalam Memberikan Pendapat tentang
Anggaran ........................................................................................... 74
Tabel 4.10 Frekuensi Jawaban Kerelaan dalam Memberikan Pendapat .............. 75
Tabel 4.11 Frekuensi Jawaban Besarnya Pengaruh Terhadap Anggaran Final ... 76
Tabel 4.12 Frekuensi Jawaban Seringnya Atasan Meminta Jawaban atau Saran 77
Tabel 4.13 Frekuensi Jawaban Kinerja Manajerial .............................................. 79
Tabel 4.14 Frekuensi Jawaban Perencanaan ........................................................ 80
Tabel 4.15 Frekuensi Jawaban Investigasi ........................................................... 81
Tabel 4.16 Frekuensi Jawaban Pengkoordinasian ............................................... 82
Tabel 4.17 Frekuensi Jawaban Investigasi ........................................................... 83
Tabel 4.18 Frekuensi Jawaban Pengawasan ........................................................ 84
Tabel 4.19 Frekuensi Jawaban Pemilihan Staf .................................................... 85
Tabel 4.20 Frekuensi Jawaban Negosiasi ............................................................ 86
Tabel 4.21 Frekuensi Jawaban Perwakilan .......................................................... 87
Tabel 4.22 Frekuensi Jawaban Pengujian Linaritas ............................................. 88
Dea Nur Anisa, 2014
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Tabel 4.23 Frekuensi Jawaban Pengujian Normalitas ......................................... 89
Tabel 4.24 Analisis Regresi Sederhana ................................................................ 90
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ........................................................................ 40
Dea Nur Anisa, 2014
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
LEMBAR PENGESAHAN
PERNYATAAN KEASLIAN SKRIPSI
ABSTRAK
ABSTRACT
KATA PENGANTAR .......................................................................................... i
UCAPAN TERIMAKASIH .................................................................................. ii
DAFTAR ISI .......................................................................................................... v
DAFTAR TABEL .................................................................................................. viii
DAFTAR GAMBAR ............................................................................................. ix
BAB I PENDAHULUAN
1.1 Latar Belakang .......................................................................................... 1
1.2 Rumusan Masalah ..................................................................................... 10
1.3 Tujuan Masalah ........................................................................................ 10
1.4 Manfaat Penelitian .................................................................................... 11
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS
2.1 Kajian Pustaka ............................................................................................. 12
2.1.1 Anggaran............................................................................................ 12
2.1.1.1 Definisi Anggaran ................................................................. 12
2.1.1.2 Fungsi Anggaran ................................................................... 13
2.1.1.3 Proses Penyusunan Anggaran ............................................... 15
2.1.1.3 Aspek Keperilakuan dalam Proses Penyusunan Anggaran .. 17
2.1.2 Partisipasi Penyusunan Anggaran ..................................................... 21
2.1.2.1 Definisi Partisipasi Anggaran ............................................... 21
2.1.2.2 Teori Dasar Partisipasi Anggaran ......................................... 22
2.1.2.3 Manfaat Partisipasi Anggaran ............................................... 24
2.1.2.4 Kelemahan Partisipasi Anggaran .......................................... 26
Dea Nur Anisa, 2014
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
2.1.2.5 Faktor-faktor yang Digunakan Dalam Mengukur Partisipasi
Penyusunan Anggaran ........................................................... 27
2.1.3 Kinerja Manajerial ............................................................................. 29
2.1.3.1 Definisi Kinerja Manajerial .................................................. 29
2.1.3.2 Faktor-faktor yang Mempengaruhi Kinerja Manajerial ........ 31
2.1.3.3 Penilaian Kinerja Manajerial ................................................. 32
2.1.3.4 Tujuan dan Manfaat Kinerja Manajerial ............................... 33
2.2 Penelitian Terdahulu.................................................................................. 34
2.3 Kerangka Pemikiran .................................................................................. 35
2.4 Hipotesis .................................................................................................... 41
BAB III OBJEK DAN METODE PENELITIAN
3.1 Objek Penelitian ......................................................................................... 42
3.2 Metode Penelitian ....................................................................................... 42
3.2.1 Desain Penelitian ............................................................................... 42
3.2.2 Definisi dan Operasionalisasi Variabel ............................................. 43
3.2.2.1 Definisi Variabel ................................................................... 43
3.2.2.2 Operasional Variabel ............................................................ 45
3.2.3 Populasi dan Sampel Penelitian ......................................................... 46
3.2.4 Jenis Data ........................................................................................... 47
3.2.5 Teknik Pengumpulan Data ................................................................ 48
3.2.6 SkalaPengukuran ............................................................................... 49
3.2.7 Uji Instrumen Penelitian .................................................................... 50
3.2.7.1 Uji Validitas .......................................................................... 51
3.2.7.2 Uji Reliabilitas ...................................................................... 52
3.2.8 Rancangan Analisis Data dan Pengujian Hipotesis ........................... 53
3.2.8.1 Rancangan Analisis Data ..................................................... 53
3.2.8.2 Rancangan Pengujian Hipotesis ........................................... 55
BAB IV PEMBAHASAN
Dea Nur Anisa, 2014
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
4.1 Hasil Penelitian........................................................................................... 57
4.1.1 Tinjauan Umum tentang Subyek Penelitian ...................................... 57
4.1.2 Data Responden ................................................................................. 67
4.1.3 Deskripsi Data Hasil Penelitian ......................................................... 68
4.1.3.1 Pengujian Validitas Instrumen.............................................. 68
4.1.3.2 Pengujian Reliabilitas Instrumen .......................................... 70
4.1.3.3 Gambaran tentang Partisipasi Penyusunan Anggaran .......... 71
4.1.3.4 Gambaran tentang Kinerja Manajerial ................................. 78
4.1.4 Pengujian Linearitas ........................................................................... 88
4.1.5 Pengujian Normalitas.......................................................................... 88
4.1.6 Pengujian Hipotesis Analisis Regresi Linear Sederhana .................... 89
4.2 Pembahasan ................................................................................................ 92
4.2.1 Partisipasi Penyusunan anggaran pada BUMN yang Berkantor Pusat
di Kota Bandung ................................................................................ 92
4.2.2 Kinerja Manajerial pada BUMN yang Berkantor Pusat di Kota
Bandung .............................................................................................. 93
4.2.3 Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja
Manajerial ........................................................................................... 96
BAB V SIMPULAN DAN SARAN
5.1 Simpulan ..................................................................................................... 98
5.2 Keterbatasan Penelitian .............................................................................. 99
5.2 Saran ........................................................................................................... 99
DAFTAR PUSTAKA…………………………………………………………. 101
LAMPIRAN-LAMPIRAN
Dea Nur Anisa, 2014
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
DAFTAR TABEL
Tabel 1.1
Jumlah BUMN yang Mengalami Kerugian ....................................... 3
Tabel 1.2
Anggaran dan Realisasi Laba Bersih BUMN ................................... 3
Tabel 2.1
Penelitian Terdahulu .......................................................................... 30
Tabel 3.1
Operasionalisasi Variabel .................................................................. 41
Tabel 4.1
Daftar BUMN .................................................................................... 58
Tabel 4.2 Data Responden ................................................................................. 67
Tabel 4.3
Hasil Uji Validitas Variabel X ........................................................... 69
Tabel 4.4
Hasil Uji Validitas Variabel Y ........................................................... 69
Tabel 4.5
Hasil Uji Reliabilitas .......................................................................... 70
Tabel 4.6
Frekuensi Jawaban Partisipasi Penyusunan Anggaran ...................... 71
Tabel 4.7
Frekuensi Jawaban Keikutsertaasn dalam Penyusunan Anggaran .... 72
Tabel 4.8
Frekuensi Jawaban Kepuasan dalam Penyusunan Anggaran ............ 73
Tabel 4.9 Frekuensi Jawaban Kebutuhan dalam Memberikan Pendapat tentang
Anggaran ........................................................................................... 74
Tabel 4.10 Frekuensi Jawaban Kerelaan dalam Memberikan Pendapat .............. 75
Tabel 4.11 Frekuensi Jawaban Besarnya Pengaruh Terhadap Anggaran Final ... 76
Tabel 4.12 Frekuensi Jawaban Seringnya Atasan Meminta Jawaban atau Saran 77
Tabel 4.13 Frekuensi Jawaban Kinerja Manajerial .............................................. 79
Tabel 4.14 Frekuensi Jawaban Perencanaan ........................................................ 80
Tabel 4.15 Frekuensi Jawaban Investigasi ........................................................... 81
Tabel 4.16 Frekuensi Jawaban Pengkoordinasian ............................................... 82
Tabel 4.17 Frekuensi Jawaban Investigasi ........................................................... 83
Tabel 4.18 Frekuensi Jawaban Pengawasan ........................................................ 84
Tabel 4.19 Frekuensi Jawaban Pemilihan Staf .................................................... 85
Tabel 4.20 Frekuensi Jawaban Negosiasi ............................................................ 86
Tabel 4.21 Frekuensi Jawaban Perwakilan .......................................................... 87
Tabel 4.22 Frekuensi Jawaban Pengujian Linaritas ............................................. 88
Dea Nur Anisa, 2014
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu
Tabel 4.23 Frekuensi Jawaban Pengujian Normalitas ......................................... 89
Tabel 4.24 Analisis Regresi Sederhana ................................................................ 90
DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran ........................................................................ 40
Dea Nur Anisa, 2014
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial
Universitas Pendidikan Indonesia | repository.upi.edu | perpustakaan.upi.edu