Determinants of participative budgeting and its implication on managerial performance
The purpose of this study is to examine the effect of organizational commitment and procedural fairness against participative budgeting, organization commitment and procedural fairness against managerial performance, and participative budgeting on managerial performance in Jakarta Capital City Gover...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2020-09-01
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| Series: | Accounting |
| Online Access: | http://www.growingscience.com/ac/Vol6/ac_2020_117.pdf |
| _version_ | 1817993999596650496 |
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| author | Yunika Murdayanti Susi Indriani Widad Umaimah |
| author_facet | Yunika Murdayanti Susi Indriani Widad Umaimah |
| author_sort | Yunika Murdayanti |
| collection | DOAJ |
| description | The purpose of this study is to examine the effect of organizational commitment and procedural fairness against participative budgeting, organization commitment and procedural fairness against managerial performance, and participative budgeting on managerial performance in Jakarta Capital City Government. The populations are structural agencies of the regional work unit in Jakarta, with 100 structural agencies of the regional work unit in Jakarta as the sample. This research uses primary data collected by questionnaires. The analysis data method uses path analysis with Smart PLS to test the direct effect and indirect effect between variables. The results of this study present that organizational commitment did not affect participatory budgeting as well as managerial performance, procedural justice had a positive and significant effect on participatory budgeting as well as on managerial performance and participatory budgeting had a positive and significant effect directly or indirectly on managerial performance. |
| first_indexed | 2024-04-14T01:46:05Z |
| format | Article |
| id | doaj.art-bd0bad3cc8a14ad2954cf3e0f3cfa00c |
| institution | Directory Open Access Journal |
| issn | 2369-7393 2369-7407 |
| language | English |
| last_indexed | 2024-04-14T01:46:05Z |
| publishDate | 2020-09-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Accounting |
| spelling | doaj.art-bd0bad3cc8a14ad2954cf3e0f3cfa00c2022-12-22T02:19:31ZengGrowing ScienceAccounting2369-73932369-74072020-09-016710.5267/j.ac.2020.8.020Determinants of participative budgeting and its implication on managerial performanceYunika Murdayanti Susi IndrianiWidad UmaimahThe purpose of this study is to examine the effect of organizational commitment and procedural fairness against participative budgeting, organization commitment and procedural fairness against managerial performance, and participative budgeting on managerial performance in Jakarta Capital City Government. The populations are structural agencies of the regional work unit in Jakarta, with 100 structural agencies of the regional work unit in Jakarta as the sample. This research uses primary data collected by questionnaires. The analysis data method uses path analysis with Smart PLS to test the direct effect and indirect effect between variables. The results of this study present that organizational commitment did not affect participatory budgeting as well as managerial performance, procedural justice had a positive and significant effect on participatory budgeting as well as on managerial performance and participatory budgeting had a positive and significant effect directly or indirectly on managerial performance.http://www.growingscience.com/ac/Vol6/ac_2020_117.pdf |
| spellingShingle | Yunika Murdayanti Susi Indriani Widad Umaimah Determinants of participative budgeting and its implication on managerial performance Accounting |
| title | Determinants of participative budgeting and its implication on managerial performance |
| title_full | Determinants of participative budgeting and its implication on managerial performance |
| title_fullStr | Determinants of participative budgeting and its implication on managerial performance |
| title_full_unstemmed | Determinants of participative budgeting and its implication on managerial performance |
| title_short | Determinants of participative budgeting and its implication on managerial performance |
| title_sort | determinants of participative budgeting and its implication on managerial performance |
| url | http://www.growingscience.com/ac/Vol6/ac_2020_117.pdf |
| work_keys_str_mv | AT yunikamurdayanti determinantsofparticipativebudgetinganditsimplicationonmanagerialperformance AT susiindriani determinantsofparticipativebudgetinganditsimplicationonmanagerialperformance AT widadumaimah determinantsofparticipativebudgetinganditsimplicationonmanagerialperformance |