ANALISIS PERBANDINGAN PENGARUH LANGSUNG DAN TAK LANGSUNG FAKTOR BUDAYA ORGANISASI DAN KOMITMEN TERHADAP KINERJA KARYAWAN PADA UPTD PARKIR
DOI:
https://doi.org/10.24034/j25485024.y2009.v13.i2.296Keywords:
organizational culture, managerial work, commitmentAbstract
This study examines the role of service variable to commitment variable as intervening variable. Respondents of this study are 87 samples by using purposive sampling method. Questionnaire consists of 3 variables, those are organizational culture with 26 indicators, then commitment with 15 indicators, and managerial work with 10 indicators . The result of this study shows that managerial work may have direct influence to commitment and have indirect influence that is from organizational culture to commitment as a new intervening to managerial work. Direct influence of organizational culture to managerial work that is is 0,232. Indirect influence of organizational culture to commitment that is 0,810, meanwhile from commitment to managerial work, that is 0,617. Therefore, indirect influence, that (0,810)*(0,617)=0,4997.
Hypothesis stating that assumption of organization culture effects the performance higher than organization culture in UPTD Surabaya Parking are refused. Organization culture that effects employee performance is. 0,49977; while organization culture effects on employee’s performance is 0,232. This result may provide a conducive company, then, emerge employee commitment. Based on those results, it can be suggested that a company should give more emphasize to organizational culture and commitment because there is evidence that it may cause customer’s managerial work because organizational culture is a very important factor in guaranteeing UPTD Public Parking DISHUB Surabaya.References
Atmosoeprapto, Kisdarto. 2000. Produktivitas Aktualisasi Budaya Perusahaan. PT Elex Media Komputindo-Kelompok Gramedia. Jakarta.
As’ad, Mohammad. 1998. Psikologi Industri. Edisi Empat. Cetakan Pertama (Maret)., Liberty. Yogyakarta.
Bearden, William O., Richard G. Netemeyer, and Mary F. Mobley. 1993. Handbook of Marketing Scales: Multi-Item Measures for Marketing and Consumer Behavior Research. United States of America. Sage Publications, Inc.
Brownell, P. 1982. Participation in The Budgeting Process: When It Works and When It Doesn’t. Journal of Accounting Literature. Spring. Pp. 124-153.
________, Mc Inness M. 1986. Budgetary Participation, Motivation, and Managerial Performance. The Accounting Review. Vol. LXI. No. 4. October. Pp. 587-600.Calder dan Ross, 1976;
Davis, Keith and John W. Newstrom. 1993. Human Behavior at Work: Organizational Behavior. Ninth Edition. Singapore. McGraw-Hill International Editions.
Govindarajan, V. 1985. Appropriates of Accounting Data in Performance Evaluation : An Emirical Animation of Environtmental Uncertainty as an Intervening Variable. Accounting Organizations and Society. pp. 125-135.
Horngren, Charles T. and Datar M. Srikan. 1994. Cost Accounting A Managerial Emphases. 8th . Neew Jersey. Englewood Cliffs. Prentice-Hall International, Inc.
________, Gary L. Sunden, and William O. Stratton. 1996. Introduction Management Accounting. New Jersey. Englewood Cliffs. Prentice Hall International, Inc.
Ittner, C.D. and D.F. Larcker. 1997. Quality Strategic Control System and Organizational Performance. Accounting Organization and Society. Vol. 33. No.3/4. pp 293-314.
Kenis, Izzetin. 1979. Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. The Accounting Review. Vol. LIV. No. 4. October. pp. 707-721.
Luthans, Fred. 1995. Organizational Behavior. Seventh Edition. Singapore. McGraw-Hill International Editions.
Mahoney, Thomas, T.H. Jerdee, and S.J. Carroll. 1963. Development of Managerial Performance: A Research Approach. Southwestern Publishing.
Murray, Dennis. 1990. The Performance Effects of Participative Budgeting an Integration of Intervening and Moderating Variables. Behavioral Research in Accounting. Volume 2.
Riyadi, Slamet. 1998. Motivasi dan Pelimpahan Wewenang sebagai Variabel Moderating dalam Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial. UGM. Tesis
Robbins, Stephen P. 1993. Organizational Behavior: Concepts, Controversies, Application. Eight Edition. New Jersey. Prentice Hall International, Inc.
Santoso, Singgih. 2000. Buku Latihan SPSS Statistik Parametrik. PT Elex Media Komputindo. Jakarta.
Tunggal, Amin Widjaja. 2001. Tanya-Jawab Budaya Organisasi. (Organizational Culture). Jakarta. Harvarindo 2002.
Umiker, Atkinson. 1999. Management Accounting. International Edition. New Jersey. Englewood Cliffs. Prentice-Hall International, Inc.
