PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL PADA ASOSIASI PEDAGANG PASAR TRADISIONAL DENGAN MODAL SOSIAL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS: KEBERHASILAN PENGEMBANGAN KELEMBAGAAN ASOSIASI PEDAGANG PASAR SELURUH INDONESIA (APPSI) DI PASAR RAKYAT IMOGIRI)
Abstract
This study aims to determine the influence of participation in budgeting and intern
control through social capital as moderating variable towards managerial performance of
Asosiasi Pedagang Pasar Seluruh Indonesia (APPSI) which located in four traditional market
type A in Bantul Regency namely APPSI Pasar Bantul, APPSI Pasar Imogiri, APPSI Pasar
Piyungan, dan APPSI Pasar Niten. The result of this study is expected to contribute to informal
organizations in the event of maximizing the activities of participation in budgeting and intern
control to be able in creating a better managerial performance by applying social capital that
has a positive role in the process of institutional development. The data used in this study is a
primary data collected from 100 respondents who are the administrator of the APPSI in each
market who have a direct role and important responsibility to the organization. Data collection
in this study using questionnaire and purposive sampling was chosen as the sampling method.
This study uses multiple linear regression and interaction testing or Moderated Regression
Analysis (MRA) as the analysis model which processed using the SPSS v 15.0 software
application. The result of this study indicates that participation in budgeting positively
influenced organization performance. Meanwhile, intern control does not have influenced to
organization performance. In addition, social capital as the moderating variable significantly
strengthens the positive effect of participation in budgeting towards managerial performance.
Meanwhile, social capital as a moderating variable does not succeeded in strengthening the
positive influence of intern control towards managerial performance.