The Effect of Competence and Job Relevant Information on Budget Management Performance With Organizational Commitments as Intervening Variables in the Government of Klungkung Regency
DOI:
https://doi.org/10.52432/justbest.2.1.44-59Keywords:
competence, job relevant information, organizational commitment and budget manager performanceAbstract
This study aims to determine and explain the effect of competence and job relevant information on organizational commitment and performance of budget managers and the role of organizational commitment in mediating the effect of competence and job relevant information on the performance of budget managers. The research population used is explanatory research. The research sample of 80 civil servants who were appointed as budget managers. Data collection techniques using observation, interviews and questionnaires. The analytical tool used in this study is PLS (Partial Least Square). The results of this study indicate that: (1) Competence has a positive and significant effect on organizational commitment. (2) Job Relevant Information has a positive and significant effect on organizational commitment. (3) Competence has a positive and significant effect on the performance of budget managers. (4) Job Relevant Information has a positive and significant effect on the performance of budget managers. (5) Organizational Commitment has a positive and significant effect on the performance of budget managers. (6) Organizational Commitment is a partial mediation of the effect of competence on the performance of budget managers. (7) Organizational Commitment is a partial mediation of the influence of Job Relevant Information on the performance of budget managers.
References
Armstrong. 2014. “Human Resourse Management Practice”. England: Pearson Education, Inc.
Bukhori, Laksmi. 2019. “Pengaruh Kompetensi Terhadap Kinerja Arsiparis Di Arsip Nasional Republik Indonesia” 12 (1).
Dessler, Gary. 2013. Human Resourse Management Thirteenth Edition. London: Pearson Education, Inc.
Gorda, AAN. Edy Supriyadinata, Ni Putu Nina Eka Lestari, and Made Kembar Sri Budhi. 2016. “Organizational Communication, Career Pattern, Achievement Motivation, Organizational Commitment and Employee Performance a Case Study at Department of Coorperatives, Small and Medium Enterprises, Industry and Trade, Klungkung Regency, Bali, Indonesia.” International Journal of Economics, Commerce and Management United Kingdom IV (4): 517–30.
Haryanti, Shinta, and Muhammad Cholil. 2017. “Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Dan Kompetensi Karyawan Terhadap Kinerja Dengan Komitmen Organisasional Sebagai Variabel Mediasi.” Jurnal Bisnis Dan Manajemen 15 (1): 33. https://doi.org/10.20961/jbm.v15i1.4112.
Heriyawan, Mohammad Sapta, and Setyowati Widhy. 2013. “Pengaruh Karakteristik Pekerjaan Dan Pemberdayaan Terhadap Kinerja Pegawai Dengan Mediasi Komitmen Organisasional (Studi Pada Politeknik Ilmu Pelayaran Semarang).” In Prosiding Seminar Nasional Multi Disiplin Ilmu & Call for Papers Unisbank (Sendi_U), 978–79.
Himawan & Ika. 2010. “Pengaruh Komitmen Organisasi, Gaya Kepemimpinan Dan Job Relevant Information (JRI) Terhadap Hubungan Antara Partisipasi Anggaran Dan Kinerja Manajerial (Studi Empiris Pada BPR Di Kota Semarang)” 5 (9).
Khoiriah, Wiratno. 2017. “Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Kecukupan Anggaran, Dan Job Relevant Information Terhadap Kinerja Manajerial” 4 (2): 222–23.
Kreitner, R., & Kinicki, A. 2010. Organizational Behavior . (9th Edition). New York: McGraw-Hill Irwin.
Kren Leslie. 1992. “‘Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility’.” In The Accounting Review. July. Pp, 511- 526.
Laswitarni, Ni Ketut. 2018. “Analisis Pengaruh Sistem Reward, Job Relevant Information (Jri) Dan Manager Value Orientation Toward Innovation (Voi Manager) Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Sebagai Variabel Intervening” 8 (1): 2002.
Lestari, Yunianto. 2015. “The Effect Of Empowerment on Employee Performance With Organizational Culture as Moderation” 2 (1).
Muchzamil, Muhammad, Sujono Sujono, and Asrip Putera. 2019. “Peran Komitmen Organisasi Dalam Memediasi Pengaruh Disiplin Kerja Terhadap Kinerja Pegawai.” Jurnal Manajemen, Bisnis Dan Organisasi (JUMBO) 3 (1): 196–209.
Nengsy, Sari & Agusti. 2013. “Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial Dengan Job Relevant Information, Kepuasan Kerja Dan Motivasi Sebagai Variabel Intervening” 2 (1).
Noel et al. 2017. “The Effect Of Work Discipline and Competence On Employee Performance.” Journal EMBA 34 (3).
Nugroho, Widhijatmiko Setyo, Endah Winarti H.S, and M. Taufiq. 2019. “KOMITMEN ORGANISASI MEMEDIASI PENGARUH TEKNOLOGI INFORMASI DAN KOMPETENSI TERHADAP KINERJA KARYAWAN (Studi Empiris Pada PT. Deksha Orla Tranggana Regional Jawa).” Jurnal Ekonomi Manajemen Dan Akuntansi 26 (46): 68–81.
Permatasari, E, S Wahyudi, and S T RAHARJO. 2016. “Pengaruh Motivasi Instrinsik Dan Kompetensi Karyawan Terhadap Kemampuan Berinovasi Dalam Meningkatkan Kinerja Karyawan ....” Universitas Diponegoro. http://eprints.undip.ac.id/48396/.
Prasetyo, Andri Eko. 2015. “Pengaruh Pelatihan Dan Pendidikan Dan Job Relevant Information Terhadap Partisipasi Kerja Dan Kinerja Pegawai Dinas Pekerjaan Umum (PU) Cipta Karya Dan Tata Ruang Kabupaten Jember,.” Universitas Jember.
Sarboini, Sarboini, Syamsul Rizal, Jen Surya, and Zulfan Yusuf. 2018. “The Effect of Leadership, Compensation and Competency on Employee Performance.” Jurnal Ilmiah Peuradeun 6 (2): 215. https://doi.org/10.26811/peuradeun.v6i2.199.
Sutapa, Sutapa, and Choiriyah Choiriyah. 2016. “MODEL PENINGKATAN KINERJA MANAJERIAL MELALUI PARTISIPASI PENYUSUNAN ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) (Studi Kasus Pada Universitas Diponegoro Semarang).” Jurnal Akuntansi Indonesia 2 (2): 85. https://doi.org/10.30659/jai.2.2.85-95.
Sutrisno, Mufarrohah, and Bambang Purnomosidhi. 2013. “Pengaruh Budaya Organisasi, Komitmen Organisasi, Gaya Kepemimpinan, Dan Kompetensi Terhadap Kinerja Pemerintahan Daerah (Studi Empiris Pada Kabupaten Bangkalan).” Jurnal InFestasi 9 (2): 123–36.
Tapatfeto, Jasintha Dessy. 2018. “Job Relevant Information Desentralisasi Dan Partisipasi Anggaran Terhadap Kinerja Manajerial.” EKUITAS (Jurnal Ekonomi Dan Keuangan) 18 (2): 219–41. https://doi.org/10.24034/j25485024.y2014.v18.i2.148.
Umayah, Arlina Delas. 2015. “Pengaruh Sistem Reward, Job Relevant Information (Jri), Dan Manager’S Value Orientation Towards Innovation (Voi Manajer) Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Sebagai Variabel Intervening (Studi Kasus Pada Kantor Pusat Pt Wika Gedung Jakarta).” Nominal, Barometer Riset Akuntansi Dan Manajemen 4 (1). https://doi.org/10.21831/nominal.v4i1.6885.
Wibowo. 2014. Manajemen Kinerja. Edisi Keempat, Penerbit. 4th ed. Jakarta: PT Raja Grafindo Persada.
Wistriyanti, N M, and N N Sunariani. 2017. “Pemberdayaan, Kompetensi Dan Job Relevant Information Terhadap Komitmen Organisasional Dan Kinerja Pengelola Anggaran.” Jurnal Manajemen Bisnis 14 (1). http://journal.undiknas.ac.id/index.php/magister-manajemen/article/view/336%0Ahttp://journal.undiknas.ac.id/index.php/magister - manajemen/article/download/336/290.
Yunianto, Lilik Lestari & Askar. 2015. “The Effect Of Empowerment On Employee Performance With Organizational Commitment As Mediating Variable And Organizational Culture As Moderation Variable.” Post Graduate, Stikubank University 2 (1).
Yusfaningrum, Kusnasriyanti. 2005. “Analisis Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Melalui Komitmen Tujuan Anggaran Dan Job Relevant Information (JRI) Sebagai Variabel Intervening (Penelitian Terhadap Perusahaan Manufaktur Di Indonesia).” Universitas Diponegoro.
