Analisis Hubungan Penganggaran Partisipatif dan Kinerja: Pengujian Efek Mediasi Keadilan Persepsian dan Komitmen pada Lembaga Hukum Sektor Publik di Indonesia

Analisis Hubungan Penganggaran Partisipatif dan Kinerja: Pengujian Efek Mediasi Keadilan Persepsian dan Komitmen pada Lembaga Hukum Sektor Publik di Indonesia

This paper examines whether participative budgeting influences performance, and if so, whether the effect is mediated by perceived justice and goal commitment. The research setting of this study is a public organization, i.e. law institution, in Indonesia. Prior study (Wentzel 2002) had examined...

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Bibliographic Details
Main Authors: Rahmia Hasniasari, Mahfud Sholihin
Format: Article
Language:Indonesian
Published: Petra Christian University 2014-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
behavioral accounting
participative budgeting
perceived justice
commitment
performance.
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/19153
Description
Summary:This paper examines whether participative budgeting influences performance, and if so, whether the effect is mediated by perceived justice and goal commitment. The research setting of this study is a public organization, i.e. law institution, in Indonesia. Prior study (Wentzel 2002) had examined this model in a hospital in the United States. Our study finds that: (1) participative budgeting positively influences managerial performance; (2) the influence is partially mediated by procedural justice and goal commitment.
ISSN:1411-0288
1411-0288

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