Pengaruh Partisipasi Penyusunan Anggaran, Desentralisasi, TQM, dan Proses SPM Terhadap Kinerja Organisasi

Abstract

The purpose of this study is to investigate and evaluate how management control system procedures, decentralization, budgeting involvement, and Total Quality Management affect organizational performance. Saturated or census sampling was used to choose the sample for this quantitative investigation, which was conducted at Awal Bros Hospital in Pekanbaru City. A questionnaire was employed for data collecting as part of the primary research approach. Thirty-two people responded. The data used in this study were compiled using IBM SPSS Version 25.

The study's findings show that decentralization and budgeting involvement had no discernible effects on organizational performance, with a t-test value of -0.087 and a sig. 0.931 (>0.05) and -0.067 and 0.508 (>0.05), respectively. Organizational performance was strongly impacted by management control procedures (t-test of 3.126 and sig. 0.004 (<0.05) and total quality management (t-test of 2.062 and sig. 0.049 (<0.05). According to the analysis's findings, organizational performance is greatly impacted by TQM and the SPM process. Moreover, organizational performance is not much impacted by budget participation or the SPM process.