Analyzing the Relationship between Corporate Governance and Financial Performance in BUMDs in Indonesia
Abstract
Abstract
This study aims to determine the effect of budget participation, accountability accounting and motivation on managerial performance of regional water companies in Ogan Komering Ulu Regency. Research using a quantitative approach with primary data sources. The population was 200 employees, the sampling technique used random sampling as much as 25 percent of the population, by distributing questionnaires. The analysis technique uses multiple linear regression with hypothesis testing, namely partial test (t test) and simultaneous test (f test). The results in this study indicate that the variables of Budget Participation (X1), Accountability Accounting (X2) and Motivation (X3) have a significant effect on Managerial Performance (Y) of the Regional Drinking Water Company of Ogan Komering Ulu Regency both partially and simultaneously. The coefficient of determination (Adjusted R square) is 0.960, indicating that 96% of managerial performance variables at PDAM OKU Regency can be explained by the three independent variables.
Keywords: Managerial Performance, Accountability Accounting, Budget Participation and Motivation.
Downloads
References
Anggarini, N., & Sujana, I. (2016). Pengaruh Partisipasi Anggaran Pada Kinerja Manajerial Pt. Bpd Bali Cabang Tabanan: Motivasi Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 14(1), 66–78.
Arikunto, S. (2006). Prosedur penelitian suatu pendekatan praktik (PT. Rineka Cipta (ed.)).
Arikunto Suharsimi. (2010). Buku-Suharsimi-Arikunto.
Bastian, I. (2010). Akuntansi Sektor Publik: Suatu Pengantar (Erlangga (ed.)).
Biduri, S. (2011). Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Variabel Pemoderasi Gaya Kepemimpinan Dan Komitmen Organisasi Pada Pemerintah Daerah Kabupaten Lamongan. Manajerial, 1(1), 80. https://doi.org/10.30587/jurnalmanajerial.v1i1.430
Busro, M. (2018). Teori-Teori Manajemen SDM. In Teori-teori Manajemen Sumber Daya Manusia.
Carter, W. K. (2009). Akuntasi Biaya. In Gastronomía ecuatoriana y turismo local. (Vol. 1, Issue 69).
Corlett, W. J., & Aigner, D. J. (1972). Basic Econometrics. In The Economic Journal (Vol. 82, Issue 326). https://doi.org/10.2307/2230043
Dona, E. M. et al. (2022). Pengaruh Pajak Daerah, Laba Bumd Terhadap Pad Kabupaten/Kota Di Provinsi Sumatera Selatan. Jurnal Bisnis Darmajaya, 8(2), 128–139. https://doi.org/10.30873/jbd.v8i2.3302
Fitrianti, N. (2010). Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial dengan Gaya Kepemimpinan dan Iklim Organisasi sebagai Variabel Moderating. 3.
Garrison et al. (2013). Managerial Accounting 14E- Garrison, Noreen& Brewer.
Ghozali Imam. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (Sembilan). In Semarang, Universitas Diponegoro.
Gujarati, D. N., C.Porter, D., & Mangunsong, R. C. (2012). BASIC ECONOMETRICS (Fifth Edit). Salemba Empat.
Hansen and Mowen. (2019). Hansen & Mowen 2007-Managerial Accounting, 8 Ed.
Haruman, T. dan S. R. (2007). Penyusunan Anggaran Perusahaan Edisi kedua (Vol. 7). https://doi.org/10.31812/ecobulletinkrd.v7i.7655
Kuncoro, M. (2013). Metode Riset Bisnis Untuk Bisnis & Ekonomi (Erlangga (ed.)).
Mardiasmo. (2018). Akuntansi Sektor Publik. In Akuntansi Sektor Publik.
Matolla, R. (2011). Pengaruh Partisipasi Anggaran Terhadap Kinerja Dengan Locus of Control Sebagai Variabel Moderating. Skripsi, 8–8.
Milel. (2011). Management.
Mulyadi. (2007). Sistem Perencanaandan Pengendalian Manajemen: Sistem Penglipat Gandaan Perusahaan (S. Empat (ed.)).
Rahmawati, Y. (2017). Akuntansi Pertanggungjawaban terhadap Kinerja Manajerial. 358.
Rudianto. (2013). Akuntansi Manajemen Informasi untuk Pengambilan Keputusan Manajemen. Gramedia.
Sugiono, P. D. (2014). Metode penelitian pendidikan pendekatan kuantitatif.pdf. In Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D.
Sujarweni. (2015). Metodologi Penelitian Bisnis dan Ekonomi (P. P. Baru (ed.)).
Sulistyowati, & Fidiana. (2017). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Perbankan. Jurnal Ilmu Dan Riset Akuntansi, 6(1), 121–137.
Copyright (c) 2024 Gitta Destalya Adrian Nova, Anis Feblin, Mardiah Kenamon, Yusi Inaya Putri
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish journals in Equity: Jurnal Ekonomi agrees with the following conditions:
1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
3. Every publication (printed/electronic) are open access for educational purposes, research, and library. Other than the aims mentioned above, the editorial board is not responsible for copyright violation.
