Analisis Hubungan Penganggaran Partisipatif dan Kinerja: Pengujian Efek Mediasi Keadilan Persepsian dan Komitmen pada Lembaga Hukum Sektor Publik di Indonesia
| Main Authors: | Hasniasari, Rahmia; Badan Supervisi Bank Indonesia (Supervisory Board of Bank Indonesia), Sholihin, Mahfud; Jurusan Akuntansi, Fakultas Ekonomi, Universitas Gadjah Mada, Bulaksumur, Yogyakarta, Daerah Istimewa Yogyakarta 55281 |
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| Format: | Article info Image eJournal |
| Bahasa: | eng |
| Terbitan: |
Institute of Research and Community Outreach - Petra Christian University
, 2015
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| Subjects: | |
| Online Access: |
http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19153 http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19153/18746 |
Daftar Isi:
- 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.