An Analysis on the Impact of Participatory Budgeting and Procedural Fairness toward Manageras Commitment and Performance
Keywords:
participatory budgeting, procedural fairness, manager#x2019;s commitment, manager#x2019;s performance
Abstract
This study aims to test the effect of participatory budgeting and procedural fairness on the manager's commitment and performance either have simultaneous or partial effect. The method of the research used was a survey method that conducted at the pawnshop in North Sumatra with the respondents of the managers in branch offices. The data used is primary data by collecting data through questionnaires. The analysis method used is descriptiveanalytical verification. The effect model analyzed by using a structural equation model to analyze the pattern of causal relationships between variables and determine the direct, indirect and total effect of some variables.
Downloads
- Article PDF
- TEI XML Kaleidoscope (download in zip)* (Beta by AI)
- Lens* NISO JATS XML (Beta by AI)
- HTML Kaleidoscope* (Beta by AI)
- DBK XML Kaleidoscope (download in zip)* (Beta by AI)
- LaTeX pdf Kaleidoscope* (Beta by AI)
- EPUB Kaleidoscope* (Beta by AI)
- MD Kaleidoscope* (Beta by AI)
- FO Kaleidoscope* (Beta by AI)
- BIB Kaleidoscope* (Beta by AI)
- LaTeX Kaleidoscope* (Beta by AI)
How to Cite
References
N. Anthony, G. Vijay (2003) Management Control System.
J. Binberg, M. Shields, Mc Innes (1986) Budgetary Participation, Motivation and Managerial Performance. 9(4), 587-600.
R. Cropanzano, R. Folger (1991) Procedural Justice and Worker Motivation, In Motivation and Work Behavior.
Vincent Chong, Kar Chong (2002) Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach. 14(1), 65-86. https://doi.org/10.2308/bria.2002.14.1.65
R. Folger, Rosenfeld, T. Robinson (1983) Relative deprivation and procedural justifications. 45(2), 268-273. https://doi.org/10.1037/0022-3514.45.2.268
A. Ferdinand (2000) Structural Equation Modeling Dalam Penelitian Manajemen. Aplikasi Model-model Rumit Dalam Penelitian Untuk Tesis S-2 & Disertasi S-3 (Application of Research Models).
V. Govindarajan (1986) Impact of Participation in Budgetary Process on. 196-516.
J. Guilford (1956) Psychometric Method.
John Hollebeck, Williams Charles R, J. Howard (1989) An empirical examination of the antecedents of commitment to difficult goals. 74(1), 18-23. https://doi.org/10.1037//0021-9010.74.1.18
Don Hansen, Maryanne Mowen (2005) Management Accounting, 7th USA, International.
Izzetin Kennis (1979) Kennis, Izzetin, 1979. Effect of Budgetary Goal Characteristic on Managerial Attitudes and Performance. 14, 707-721.
R. Kreitner, K. Angelo (2000) Organizational Behavior.
Theresa Libby (1999) The Influence of Voice and Explanation on Performance in A Participative Budgeting Setting. Accounting. 24(2), 125-137. https://doi.org/10.1016/s0361-3682(98)00043-9
T. Lindquist (1995) Fairness as an Antecedent to Participative Budgeting: Examining the Effects of Distributive Justice, Procedural Justice and Referent Cognitions on Satisfaction and Performance. 7, 122-142.
Maryanto (2004) Perum Pegadaian: Selayang Pandang Sejarah Pegadaian. 1.
K. Milani (1975) The Relationship of Participation in Budget Setting to Industrial Supervisor Performance and Attitude: A Field Study.
Dennis Murray (1990) The performance effects of participative budgeting: An integration of intervening and moderating. 2, 104-123. https://doi.org/10.2308/bria-9701170920
W. Mulyasari, S. Sugiri (2005) Keadilan, Komitmen Pada Tujuan, dan Job Relevant Information dalam Penganggaran Partisipatif. 8(3), 310-324.
David Otley (1978) Budget Use and Managerial Performance. 16(1), 122. https://doi.org/10.2307/2490414
J. Shields, M. Shields (1998) Antecedents of participative budgeting. 23(1), 49-76. https://doi.org/10.1016/s0361-3682(97)00014-7
Michael Shields, S. Young (1993) Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information. 5, 265-280. https://doi.org/10.2308/jmar-9701211563
Michael Shields, F. Deng, Yutaka Kato (2000) The design and effects of control systems: tests of direct- and indirect-effects models. 25(2), 185-202. https://doi.org/10.1016/s0361-3682(99)00041-0
G. Siegel, Helena Ramanauskas-Marconi (1989) Behavioral Accounting.
M. Singarimbun, S. Effendi (1995) Metode Penelitian Survay. Edisi Revisi.
A. Widia (2012) Pengaruh Lingkungan Bisnis terhadap Informasi Akuntansi Manajemen, dan Penganggaran dampaknya terhadap Kinerja Perusahaan. Trikonomika, Fakultas Ekonomi Universitas Pasundan. 11, 160-175.
Kristin Wentzel (2002) The Influence of Fairness Perceptions and Goal Commitment on Managers' Performance in a Budget Setting. 14(1), 247-271. https://doi.org/10.2308/bria.2002.14.1.247
Kusnasriyati Yusfaningrum, I. Ghozali (2005) Analisis Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Melalui Komitmen Tujuan Anggaran dan Job Relevant Information Sebagai Variabel Intervening. Kumpulan Materi Simposiun Nasional Akuntansi. 2005, 656-666.
Published
2014-12-15
Issue
Section
License
Copyright (c) 2014 Authors and Global Journals Private Limited

This work is licensed under a Creative Commons Attribution 4.0 International License.