PENGARUH PARTISIPASI ANGGARAN, BUDAYA ORGANISASI DAN TEKNOLOGI TERHADAP EFEKTIVITAS ORGANISASI PADA PT PINDAD (PERSERO)
Abstract
Abstrak – PT. Pindad (Persero) merupakan salah satu Badan Usaha Milik Negara Industri Strategis yang bertujuan untuk membangun dan mengembangkan industri pertahanan serta kemandirian pertahanan dan keamanan pertahanan ekonomi. Akan tetapi pada 5 tahun belakangan ini terjadi permasalah keuangan pada perusahaan BUMN industri strategis sehingga mengalami kesulitan modal kerja untuk membiayai berbagai pesanan pekerjaan dari para pelanggan mereka. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh partisipasi anggaran, budaya organisasi, dan teknologi, terhadap efektivitas organisasi pada PT. Pindad (Persero). Penelitian ini menggunakan metode kuantitatif dengan sampel sebanyak 70 karyawan pada PT Pindad. Sampel dipilih secara simple random sampling dari 85 karyawan di PT Pindad. Analisis data dilakukan dengan menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan: 1) Partisipasi anggaran berpengaruh positif terhadap efektivitas organisasi dengan nilai t-hitung 8,962 dan nilai hasil uji R2 0,542 berarti positif dan signifikan. 2) Budaya organisasi berpengaruh positif terhadap efektivitas organisasi dengan nilai t-hitung 12,803 dan nilai hasil uji R2 0,707 berarti positif dan signifikan. 3) Teknologi berpengaruh positif terhadap efektivitas organisasi dengan nilai t-hitung 12,744 dan nilai hasil uji R2 0,705 berarti positif dan signifikan. 4) Partisipasi anggaran berpengaruh positif terhadap teknologi dengan nilai t-hitung 13,459 dan nilai hasil uji R2 0,727 berarti positif dan signifikan. 5) Budaya organisasi berpengaruh positif terhadap teknologi dengan nilai t-hitung 18,657 dan nilai hasil uji R2 0,837 berarti positif dan signifikan. 6) Partisipasi anggaran berpengaruh positif terhadap budaya organisasi dengan nilai t-hitung 9,335 dan nilai hasil uji R2 0,776 berarti positif dan signifikan.
Kata Kunci: Efektivitas Organisasi, Partisipasi Anggaran, Budaya Organisasi, Teknologi.
Abstract - PT Pindad (Persero) is one of the State-Owned Enterprises Strategic Industries to build and develop the defense industry and independence of defense and security. In 5 years there’s a financial problem making it difficult for working capital to finance various work orders from their customers. This study aims to determine how much influence the budget, organizational culture, and technology, toward Organization Effectiveness at PT Pindad (Persero). This study uses quantitative method with a sample of 70 employees at PT Pindad. The sample was chosen by simple random sampling from 85 employees in PT Pindad. Data analysis was done by using multiple linier regression analysis method. The results showed: 1) Budget Participation has a positive effect on Organization Effectiveness with t value of 8.962 and value test R2 0,542 means positive and significant. 2) Organizational Culture have a positive effect on Organization Effectiveness with t value 12.803 and value test R2 0,707 means positive and significant. 3) Technology has a positive effect on Organization Effectiveness with t value 12,744 and value test R2 0,705 mean positive and significant. 4) Budget Participation has positive effect on technology with t value 13.459 and value test R2 0,727 means positive and significant. 5) Organizational Culture has a positive effect on technology with t value of 18,657 and value test R2 0,837 means positive and significant. 6) Budget Participation has a positive effect on Organizational Culture with t value of 9.335 and value test R2 0,776 means positive and significant.
Keywords: Organizational Effectiveness, Budget Participation, Organizational Culture,Technology
References
Daftar Pustaka
Jurnal
Sardjito, Bambang dan Osmad Muthaher. 2007. “Pengaruh Partisipasi Anggaran Terhadap Kinerja Aparat Pemerintah Daerah: Budaya Organisasi dan Komitmen Organisasi Sebagai Variabel Moderating”. Jurnal dan Prosiding Simposium Nasional Akuntansi. Vol. 10.
Sumarno, J. 2005. Pengaruh Komitmen Organisasi Dan Gaya Kepemimpinan Terhadap Hubungan Antara Partisipasi Anggaran Dan Kinerja Manajerial”. Jurnal Bisnis Strategi. Vol. 14 No. 2.
Tesis
Supanto. 2015. Analisis Pengaruh Partisipasi Penganggaran Terhadap Budgetary Slack Dengan Informasi Asimetri, Motivasi, Budaya Organisasi Sebagai Pemoderasi (Tesis). Semarang: Universitas Diponegoro.
Buku
Cameron, Kim S., dan Robert E. Quinn. 2004. Diagnosing and Changing Organizational Culture: Based on the Competing Values Framework. Massachusetts: Addison Wesley.
Purwanto, Erwan Agus dan Dyah Ratih Sulistyastuti. 2007. Metode Penelitian Kuantitatif, Untuk Administrasi Publik, dan Masalah-masalah Sosial. Yogyakarta: Gava Media.
Tangkilisan, Nogi Hessel. 2005. Manajemen Publik. Jakarta: PT. Gramedia Widiasarana Indonesia.
Wirawan. 2007. Budaya dan Iklim Organisasi. Jakarta: Salemba Empat.
Makalah dan Laporan
Fey, Carl F., dan Daniel R. Denison. 2000. Organizational Culture and Effectiveness; the Case of Foreign Firms in Russia. SSE/EFI Working Paper Series in Business Administration
PT. Pindad (Persero). 2016. Annual Report.
Undang-undang
Keputusan Presiden No. 4 tahun 1983 dan Akte pendirian PT No. 30 tanggal 29 April 1983
Undang-undang Nomor 19 Tahun 2003 tentang Badan Usaha Milik Negara.
Majalah
Kina Karya Indonesia. 2015. Pemerintah Perkuat Industri Pertahanan Strategis. Kina Karya Indonesia. Diunduh pada November 18, 2016.
Downloads
Published
Issue
Section
License
Proposed Policy for Journals That Offer Open Access. Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- 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 acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Proposed Policy for Journals That Offer Delayed Open Access. Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- 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 acknowledgment of its initial publication in this journal.
