Pengaruh Partisipasi Anggaran dan Budaya Organisasi terhadap Kinerja Universitas Sumatera Utara

Abstract

This study aims to measure the influence of budget participation, involvement, consistency, adaptability, and mission on the performance of the University of North Sumatra. This type of research is survey research with the cross sectional method. The population in this study were top-level managers and middle-level managers at the University of North Sumatra with a total sample of 96 respondents. Data collection was carried out by distributing questionnaires directly to respondents. The results of this study indicate that budget participation, involvement, consistency, and mission have a positive and significant effect on the performance of the University of North Sumatra. Meanwhile, adaptability has no effect on the performance of the University of North Sumatra. Increasing budget participation, involvement of all academics (involvement), consistency in carrying out what is determined by the University (consistency), and a clear mission (mission) are the best solutions for the University of North Sumatra to continue to improve its performance.