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Pengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel Mediasi

This paper extends previous work in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. Previous research has focused exclusively on the superior's budgetary performance evaluation style. This study focused on both superior's perceiv...

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Main Author: Maulana Kamal, Ainun Na'im
Format: Jurnal
Language: Bahasa Indonesia
Published: IAIKAP 2000
Subjects:
Jurnal Riset Akuntansi Indonesia Budgetary performance evaluatin style Job
realted tension Job satisfaction performance
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=52016
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id oai:lib.umy.ac.id:52016
recordtype oai_dc
spelling oai:lib.umy.ac.id:520162021-06-16T13:06:14ZPengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel MediasiMaulana Kamal, Ainun Na'imJurnal Riset Akuntansi Indonesia Budgetary performance evaluatin style Jobrealted tension Job satisfaction performanceThis paper extends previous work in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. Previous research has focused exclusively on the superior's budgetary performance evaluation style. This study focused on both superior's perceived and the subordinate's preferred budgetary performance evaluation styles. When subordinate's preferred style disagrees with the superior's perceived style, this disagreement is hypothesized to lead to the subordinate's and superior's feeling higher job-related tension and lower job satisfaction. Eighty-mine managers and staffs from a cross-section of department in Indonesia manufacturing companies paricipated in this study. The results support the hypothesized relations. This study also examines two mediating models, (1) job related tension that nay mediate the relationship between disagreement in budgetary performance evaluation style and performance, and (2) job satisfactuion that may mediate the relationship between disagreement and performance. The result indicate that only job satisfaction mediates the relationship beween disagreement in budgetary performance evaluation style and performance. Finally, a structure equation model is used to detemine the overall impact of disagreement in budgetary performance evaluation style on job-related tension, job satisfaction and performanceIAIKAP2000Jurnal1ISBN:1410-6817JRAI MM Vol. 3 No.1 2000Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=52016
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic Jurnal Riset Akuntansi Indonesia Budgetary performance evaluatin style Job
realted tension Job satisfaction performance
spellingShingle Jurnal Riset Akuntansi Indonesia Budgetary performance evaluatin style Job
realted tension Job satisfaction performance
Maulana Kamal, Ainun Na'im
Pengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel Mediasi
description This paper extends previous work in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. Previous research has focused exclusively on the superior's budgetary performance evaluation style. This study focused on both superior's perceived and the subordinate's preferred budgetary performance evaluation styles. When subordinate's preferred style disagrees with the superior's perceived style, this disagreement is hypothesized to lead to the subordinate's and superior's feeling higher job-related tension and lower job satisfaction. Eighty-mine managers and staffs from a cross-section of department in Indonesia manufacturing companies paricipated in this study. The results support the hypothesized relations. This study also examines two mediating models, (1) job related tension that nay mediate the relationship between disagreement in budgetary performance evaluation style and performance, and (2) job satisfactuion that may mediate the relationship between disagreement and performance. The result indicate that only job satisfaction mediates the relationship beween disagreement in budgetary performance evaluation style and performance. Finally, a structure equation model is used to detemine the overall impact of disagreement in budgetary performance evaluation style on job-related tension, job satisfaction and performance
format Jurnal
author Maulana Kamal, Ainun Na'im
author_sort Maulana Kamal, Ainun Na'im
title Pengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel Mediasi
title_short Pengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel Mediasi
title_full Pengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel Mediasi
title_fullStr Pengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel Mediasi
title_full_unstemmed Pengaruh Perselisihan dalam Gaya Evaluasi Kinerja Anggaran terhadap Kinerja : Tekanan Kerja dan Kepuasan Kerja sebagai Variabel Mediasi
title_sort pengaruh perselisihan dalam gaya evaluasi kinerja anggaran terhadap kinerja : tekanan kerja dan kepuasan kerja sebagai variabel mediasi
physical 1
publisher IAIKAP
publishDate 2000
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=52016
isbn ISBN:1410-6817
callnumber-raw JRAI MM Vol. 3 No.1 2000
callnumber-search JRAI MM Vol. 3 No.1 2000
_version_ 1702748657219010560
score 14.79448

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