Effect of role overload, budget participation, environmental uncertainty, organizational culture, competence, and compensation on employee performance
Keywords:
budgeting participation, environmental uncertainty, employee performance, organizational culture, role overloadAbstract
The purpose of this study was to obtain empirical evidence of the effect of role overload, budgetary participation, environmental uncertainty, organizational culture, competence, and compensation on employee performance. The population in this study were all employees of PT. Tatamulia Nusantara Indah. The method of determining the sample used in this study is the saturated sample method. Saturated sample method is a sampling technique if all members of the population are used as samples so that the number of respondents in this study is 90 respondents. The data used in the form of primary data using a questionnaire. The analysis technique used is multiple linear regression. The results showed that role overload negatively affected employee performance, budgeting participation had a positive effect on employee performance, environmental uncertainty had a negative effect on employee performance, organizational culture had a positive effect on employee performance, competency had a positive effect on employee performance, and compensation had a positive effect on employee performance at PT. Tatamulia Nusantara Indah.
Downloads
References
Agustina, L. (2011). Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kepuasan Kerja dan Kinerja Auditor (Penelitian pada Kantor Akuntan Publik yang Bermitra Dengan Kantor Akuntan Publik Big Four di Wilayah DKI Jakarta). Jurnal Akuntansi Maranatha, 1(1), 40-69.
Bass, B. M., & Leavitt, H. J. (1963). Some experiments in planning and operating. Management Science, 9(4), 574-585.
Brownell, P., & McInnes, M. (1986). Budgetary participation, motivation, and managerial performance. Accounting review, 587-600.
Chanana, M., & Gupta, K. (2016). Quality of work life and its impact on job performance: a study of S.B.I & HDFC banking professionals. International Research Journal of Management, IT and Social Sciences, 3(5), 16-24.
Denison, D. R. (1990). Corporate culture and organizational effectiveness. John Wiley & Sons.
Djokosantoso, M. (2005). Budaya Organisasi dalam Tantangan. Jakarta: PT. Elex Media Komputindo.
Fanani, A. Z. (2007). Bermain Logika Action Script Macromedia Flash Prod 8. Elex Media Komputindo.
Fanani, Z., Hanif, R. A., & Subroto, B. (2008). Pengaruh struktur audit, konflik peran, dan ketidakjelasan peran terhadap kinerja auditor. Jurnal Akuntansi dan Keuangan Indonesia, 5(2), 139-155.
Fisher, A. S., & Kaplan, S. J. (2001). U.S. Patent No. 6,243,691. Washington, DC: U.S. Patent and Trademark Office.
Fisher, C. (1996). The impact of perceived environmental uncertainty and individual differences on management information requirements: A research note. Accounting, Organizations and Society, 21(4), 361-369. https://doi.org/10.1016/0361-3682(95)00029-1
Fogarty, T. J., Singh, J., Rhoads, G. K., & Moore, R. K. (2000). Antecedents and consequences of burnout in accounting: Beyond the role stress model. Behavioral Research in Accounting, 12, 31-68.
Gordon, G. G., & DiTomaso, N. (1992). Predicting corporate performance from organizational culture. Journal of management studies, 29(6), 783-798. https://doi.org/10.1111/j.1467-6486.1992.tb00689.x
Greenberg, J., & Baron, R. A. (1995). Behavior in organizations: understanding and managing the human side of work. Englewood Cliffs, NJ: Prentice Hall.
Gul, F. A., & Chia, Y. M. (1994). The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: a test of three-way interaction. Accounting, Organizations and Society, 19(4-5), 413-426. https://doi.org/10.1016/0361-3682(94)90005-1
Handoko, Y. (2010). Effect On Value Of Financial Performance Company With Corporate Social Responsibility Disclosures And As A Good Corporate Governance Moderating Variable. Jurnal. Undergraduate Program, Faculty of Economics Gunadarma University.
Hansen, D. R. Maryanne M. mowen. 1997. Management Accounting. Cincinnati Ohio. South Western Publishing Co.
Hartanti, N. (2002). Post Power Syndrome sebagai Gangguan Mental pada Masa Pensiun. Tazkia Jurnal Psikologi Berbasis Keilmuan.
Hasibuan, M. S. (2010). Manajemen sumber daya manusia. Bumi Aksara.
Hutami, G., & Chariri, A. (2011). Pengaruh Konflik Peran dan Ambiguitas Peran Terhadap Komitmen Independensi Auditor Internal Pemerintah Daerah (Studi Empiris pada Inspektorat Kota Semarang) (Doctoral dissertation, Universitas Diponegoro).
Idris, A. H., Guffey, D., Pepe, P. E., Brown, S. P., Brooks, S. C., Callaway, C. W., ... & Kudenchuk, P. J. (2015). Chest compression rates and survival following out-of-hospital cardiac arrest. Critical care medicine, 43(4), 840-848.
Indriantoro, N. (1994). The effect of participative budgeting on job performance and job satisfaction with locus of control and cultural dimensions as moderating variables.
Kawiana, I. G. P., Dewi, L. K. C., Martini, L. K. B., & Suardana, I. B. R. (2018). The influence of organizational culture, employee satisfaction, personality, and organizational commitment towards employee performance. International Research Journal of Management, IT and Social Sciences, 5(3), 35-45.
Kawiana, I. G. P., Dewi, L. K. C., Martini, L. K. B., & Suardana, I. B. R. (2018). The influence of organizational culture, employee satisfaction, personality, and organizational commitment towards employee performance. International Research Journal of Management, IT and Social Sciences, 5(3), 35-45.
Kim, H. M., Lyons, K., & Cunningham, M. A. (2008, January). Towards a framework for evaluating immersive business models: Evaluating service innovations in second life. In Proceedings of the 41st Annual Hawaii International Conference on System Sciences (HICSS 2008) (pp. 110-110). IEEE.
Kotter, J. P., & Heskett, J. L. (1997). Dampak Budaya Perusahaan Terhadap Kinerja. Jakarta: Prenhallindo.
Kusumastuti, D. (2001). Manajemen Sistem pengembangan Sumber Daya Dosen Sebagai Penjamin Mutu di Perguruan Tinggi. Disertasi. UPI.
Kuswinarno, M. (2016). Pengaruh Pengembangan Sumber Daya Manusia Dalam Meningkatkan Produktivitas Karyawan PT. BRI (PERSERO), TBK Cab. Bangkalan. Jurnal Studi Manajemen dan Bisnis, 1(1), 43-52.
Linawati, L., & Suhaji, S. (2011). Pengaruh Motivasi, Kompetensi, Kepemimpinan, dan Lingkungan Kerja terhadap Kinerja Karyawan (Studi pada PT. Herculon Carpet Semarang). Jurnal Kajian Akuntansi dan Bisnis, 1(1).
Luthans, F. (1998). Organizational Behavior. Eight Edition.
Mardiasmo, D., Tywoniak, S., Brown, K. A., & Burgess, J. (2008). Asset management and governance: Analysing vehicle fleets in asset-intensive organisations.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The accounting review, 50(2), 274-284.
Munandar, A. S. (2001). Psikologi industri dan organisasi. Universitas Indonesia (UI-Press).
Murty, W. A& Hudiwinarsih, G. 2012. Pengaruh Kompensasi, Motivasi terhadap Komitmen Organisasional Karyawan. The Indonesian Accounting Review, 2(2), 215-228.
Nor, W. (2007). Desentralisasi dan Gaya Kepemimpinan Sebagai Variabel Moderating Dalam Hubungan Partisipasi Anggaran dan Kinerja Manajerial. Simposium Nasional Akuntasi.
Pant, I., & Yadav, R. K. (2016). Impact of emotional intelligence on the job performance of employee. International Research Journal of Management, IT and Social Sciences, 3(1), 7-14.
Pratiwi, I. Y., Ratnadi, N. M. D., Suprasto, H. B., & Sujana, I. K. (2019). The effect of role conflict, role ambiguity, and role overload in burnout government internal supervisors with tri hita karana culture as moderation. International Research Journal of Management, IT and Social Sciences, 6(3), 61-69. https://doi.org/10.21744/irjmis.v6n3.630
Prawiro, S. (1999). Manajemen Sumber Daya Manusia: Kebijakan Kinerja Karyawan. Edisi Pertama. Yogyakarta. BPFE.
Prawiro, S. (1999). Manajemen Sumber Daya Manusia: Kebijakan Kinerja Karyawan. Edisi Pertama. Yogyakarta. BPFE.
Robbins, J. (2004). The globalization of Pentecostal and charismatic Christianity. Annu. Rev. Anthropol., 33, 117-143.
Robbins, M., Judge, A., Liang, L., McClintock, K., Yaworski, E., & MacLachlan, I. (2007). 2′-O-methyl-modified RNAs act as TLR7 antagonists. Molecular Therapy, 15(9), 1663-1669.
Robbins, P., & Aydede, M. (Eds.). (2008). The Cambridge handbook of situated cognition. Cambridge University Press.
Robbins, S. P. (1996). Perilaku organisasi: Konsep, kontroversi, aplikasi. Jakarta: Prenhallindo.
Robbins, S. P. (2002). Prinsip-prinsip perilaku organisasi. Jakarta: Erlangga.
Robbins, S. P., & Judge, T. (1992). Essentials of organizational behavior (Vol. 200, No. 1). Prentice Hall.
Robbins, S. P., & Judge, T. A. (2013). Organizational Behavior (wydanie 15).
Romario, F. D., Putri, I. G. A. M. A. D., Badera, I. D. N., & Putra, I. N. W. A. (2019). Effect of budget participation towards regional government managerial performance. International Research Journal of Management, IT and Social Sciences, 6(3), 101-107. https://doi.org/10.21744/irjmis.v6n3.638
Schein, E. H. (1990). Organizational culture (Vol. 45, No. 2, p. 109). American Psychological Association.
Schiff, M., & Winters, L. A. (2003). Regional integration and development. The World Bank.
Siegel, G., & Marconi, H. R. (1989). Behavioral Accounting South-Western Publishing Co. Cincinati.
Simamora, H. (2004). Manajemen sumber daya manusia.
Suhaji, L. (2010). Pengaruh Motivasi, Kompetensi, Kepemimpinan, dan Lingkungan Kerja terhadap Kinerja Karyawan: Studi pada PT Herculon Carpet Semarang. Skripsi Sarjana Tidak Diterbitkan. Semarang: STIE [Sekolah Tinggi Ilmu Ekonomi] Widya Manggala, Semarang.
Sukayana, G. A., & Putri, I. A. D. (2019). Tri hita karana culture and organizational commitments moderate: effect of participation on budgetary slack. International Research Journal of Management, IT and Social Sciences, 6(4), 180-188. https://doi.org/10.21744/irjmis.v6n4.676
Supiyanto, Y. (2015). Pengaruh kompensasi, kompetensi dan komitmen organisasional terhadap kepuasan dan kinerja. Jurnal Economia, 11(2), 118-131.
Suprapto, T., & Tommy, D. (2006). Pengantar Teori Komunikasi.
Susanto, A. B. (1997). Budaya Perusahaan: Seri Manajemen Dan Persaingan Bisnis. Cetakan Pertama, Elex Media Komputindo, Jakarta.
Viator, R. E. (2001). The association of formal and informal public accounting mentoring with role stress and related job outcomes. Accounting, Organizations and Society, 26(1), 73-93. https://doi.org/10.1016/S0361-3682(00)00002-7
Widiani, N. P., Putri, A. M. A. D., Sari, M. M. R., & Wirajaya, I. G. A. (2019). The effect of love of money and emotional intelligence on employee performance with organizational citizenship behavior as mediating variable. International Research Journal of Engineering, IT & Scientific Research, 5(1), 39-49. https://doi.org/10.21744/irjeis.v5n1.596
Widyastuti, T., & Sumiati, E. (2011). Influence of Role Conflict, Role Ambiguity and Role Overload toward Auditors Performance. Dalam Jurnal Akuntabilitas, 10(2).
Winardi, R. D., Nugroho, W. S., & Wijayanti, A. (2017). Long Tenure and Punishment Effect on Corrupt Behaviour. In SHS Web of Conferences (Vol. 34, p. 10003). EDP Sciences.
Yuki, N., & Hartung, H. P. (2012). Guillain–Barré syndrome. New England Journal of Medicine, 366(24), 2294-2304.
Yuwono, B., & Lee, D. L. (1997). Server ranking for distributed text retrieval systems on the internet. In Database Systems For Advanced Applications' 97 (pp. 41-49).
Published
How to Cite
Issue
Section
Articles published in the International Research Journal of Management, IT and Social sciences (IRJMIS) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IRJMIS right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.
Articles published in IRJMIS can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the 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.
This copyright notice applies to articles published in IRJMIS volumes 7 onwards. Please read about the copyright notices for previous volumes under Journal History.
