PENGARUH PENGANGGARAN PARTISIPATIF, SISTEM PENGUKURAN KINERJA DAN KOMPENSASI INSENTIF TERHADAP KINERJA MANAJERIAL PERGURUAN TINGGI SWASTA DI PALEMBANG

Abstract

This research was intended to identify the relationship of variables of participative budgeting,
performance evaluation system, incentives, and managerial performance. The scope of this reseach
was the manager of a unit in a university organization, namely the dean af faculty. This research used
Structural Equation Modeling (SEM). To test the hypothesis, Version 4 AMOS was applied and the
reliability coefficient of α = 0.10 used.
The results show (1) the participative budgeting had a positive influence on the managerial
performance, (2) the performance evaluation system had a positive influence on the managerial
performance, and (3) the incentives did not have any influence on the managerial performance.
This research provides contribution, among others, to few non-profit service organizations.
The application of SEM model took a different perspective in that the model for similiar research
that applied multiple regression and path analysis. This research recommends similiar application for
the research in the future.
Key words : participative budgeting, performance evaluation system, incentives, managerial
performance.