PENGARUH KECERDASAN EMOSI TERHADAP RESISTENSI PERUBAHAN MEKANISME PENGANGGARAN DI PERGURUAN TINGGI

Dewi Kusuma, Wardani PENGARUH KECERDASAN EMOSI TERHADAP RESISTENSI PERUBAHAN MEKANISME PENGANGGARAN DI PERGURUAN TINGGI. JURNAL MANAJEMEN, AKUNTANSI DAN EKONOMI PEMBANGUNAN. ISSN 1410-2293

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Abstract

The aim of this research is to find the relationship among emotional intelligent and budgeting mechanism change resistance. The diffence with another research is the definition of change resistance of this research is not only about affective, but also cognitive and behavior. The hypothesis of the research is “emotional intelligence has negative relationship with budgeting mechanism change resistance”. The research subjects are Universitas Sarjanawiyata Tamansiswa’s (UST) lecturera and employees. The sampling method is purposive sampling. The criteria are the dean, program director, or head of administrative office that were attending UST budgeting workshop in 2009. The data analysis found that the correlation coefficient is -0,880 and p = 0,000. It means that there are negative correlation among emotional intelligence and budgeting mechanism change resistance. The determinant coefficient is 0,774. It means that the effective relation between emotional intelligence and budgeting mechanism change resistance is 77,4 %. 22,6% is etermined by other factors, like internal factors and external factors. Keywords: Emotional Intelligence, Budgeting Mechanism Change Resistance

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