THE INFLUENCE OF BUDGETARY PARTICIPATION ON MANAGERIAL PERFORMANCE WITH DISTRIBUTIVE FAIRNESS, PROCEDURAL FAIRNESS, AND BUDGET GOAL COMMITMENT AS MEDIATING VARIABLES

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UEU » Journal » Magister Akuntansi
Posted by [email protected] at 03/12/2021 10:49:40 • 437 Views

THE INFLUENCE OF BUDGETARY PARTICIPATION ON MANAGERIAL PERFORMANCE WITH DISTRIBUTIVE FAIRNESS, PROCEDURAL FAIRNESS, AND BUDGET GOAL COMMITMENT AS MEDIATING VARIABLES

Created by :
Denardo ( 20180104049 )
Sudarwan

Subject:	KINERJA MANAJEMEN PERUSAHAAN
Alt. Subject :	LOGISICS MANAGERIAL PERFORMANCE BUDGETARY PARTICIPATION
Keyword:	ANGGARAN KOMITMEN

Alt. Description

One of the factors used to improve organizational effectiveness can be seen from its managerial performance. Management functions that include planning, organizing, coordinating, evaluating, supervising, selecting staff, negotiating and representing to represent the basis of planning so far managers can do these things to see the development of management in the organization. It is said, effective in financial planning related to the budget issued and provide opportunities for subordinates to be approved or involved in the budgeting process. In previous studies concerning budgetary participation in managerial performance, it was concluded that the results were still changing or inconsistent. This requires other variables that influence budgetary participation and managerial performance. The purpose of this study is to study the effect of budgeting on managerial planning with distributive justice, procedural justice, and commitment to budget objectives as mediating variables. This research was conducted in 2019. Data collection techniques were carried out by distributing questionnaires to 35 manager-level employees and above at BCS Logistics as a respondent. Respondents was selected by purposive sampling method in which the respondents should have level manager position above, minimum of one-year experience in that position, and involved in the making of budget. The analysis technique used in this study is Partial Least Square (PLS). The instruments have been examined for its validity and reliability. Statically analysis showed that distributive fairness, procedural fairness, and budget goal commitment could be a mediating variable in the relationship of budget participation on managerial performance.

Date Create	:	03/12/2021
Type	:	Text
Format	:	pdf
Language	:	Indonesian
Identifier	:	UEU-Journal-11_2126
Collection ID	:	11_2126

Source :
Journal of Multidisciplinary Academic Vol. 3, No. 5, 2019

Relation Collection:
Fakultas Ekonomi dan Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2021 Perpustakaan Universitas Esa Unggul

Publication URL :
https://digilib.esaunggul.ac.id/the-influence-of-budgetary-participation-on-managerial-performance-with-distributive-fairness-procedural-fairness-and-budget-goal-commitment-as-mediating-variables-22699.html

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