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References
- Agbejule, A., & Saarikoski, L. (2006). The effect of cost management knowledge on the relationship between budgetary participation and managerial performance. The British Accounting Review, 38, 427–440. https://doi.org/10.1016/j.bar.2006.06.003
- Arifuddin, Azis, F., & Kusumawati, A. (2017). Participation and goal clarity budget to performance apparatus with commitment and cultural organization as a moderating variable. World Journal of Social Sciences, 7(2), 24–37.
- Blumberg, M., & Pringle, C. D. (1982). The missing opportunity in organizational research: some implications for a theory of work performance. The Academy of Management Review, 7(4), 560–569.
- Brink, A. G., Coats, J. C., & Rankin, F. W. (2018). Who’s the boss ? The economic and behavioral implications of various characterizations of the superior in participative budgeting research. Journal of Accounting Literature, 41, 89–105. https://doi.org/10.1016/j.acclit.2018.03.004
- Brownell, P. (1982). A field study examination of budgetary participation and locus of control. The Accounting Review, 57(4), 766–777.
- Cheng, K., Chen, T., & Shih, N. (2014). The influence of budgetary participation by r & d managers on product innovation performances : the effect of trust , job satisfaction and information asymmetry. Asia Pacific Management Review, 19(2), 133–150. https://doi.org/10.6126/APMR.2014.19.2.02
- Chong, V. K., & Strauss, R. (2017). Participative budgeting : the effects of budget emphasis , information asymmetry and procedural justice on slack – additional evidence. Asia-Pacific Management Accounting Journal, 12(1).
- Colquitt, J. A., Lepine, J. A., & Wesson, M. J. (2017). Organizational behaviour: improving performance and commitment in workplace. fifth edition. New York: Mcgraw-Hill Education.
- Derfuss, K. (2015). Reconsidering the participative budgeting–performance relation: a meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences. The British Accounting Review. https://doi.org/10.1016/j.bar.2015.07.001
- Ernis, F., Sularso, R. A., & Wardayati, S. M. (2017). Pengaruh partisipasi anggaran terhadap kinerja manajerial melalui komitmen organisasi dan motivasi. Jurnal Bisnis Dan Manajemen, 11(2), 139–154.
- Farahmita, A. (2016). Job satisfaction, cost management knowledge, budgetary participation, and their impact on performance. International Research Journal of Business Studies, 9(1), 15–29.
- Ghozali, I., & Latan, H. (2014). Partial least squares: konsep, metode dan aplikasi menggunakan program WarpPLS 4.0 (Edition 2). Semarang: Universitas Diponegoro.
- Gunawan, A. C., & Santioso, L. (2015). Pengaruh partisipasi anggaran terhadap kinerja motivasi sebagai variabel moderating ( studi empiris pada perusahaan manufaktur di Jakarta dan Tangerang ). Jurnal Akuntansi, XIX(1), 144–159.
- Hariyanti, W., Purnamasari, P., & O, M. L. (2015). Pluriform motivation as antecedent and its relationships to budgeting participation and managerial performance (empirical study on manufacturing companies listed on Indonesian Stock Exchange). Procedia - Social and Behavioral Sciences, 211, 836–843. https://doi.org/10.1016/j.sbspro.2015.11.110
- Hasan, H., Bz, F. S., & Indriani, M. (2018). The role of budgetary control on managerial performance in fertilizer companies in indonesia. Journal of Accounting Research, Organization, and Economics, 1(2), 138–148.
- Indriani, M., & Nadirsyah. (2015). Interaction effect of budgetary participation and management accounting system on managerial performance: evidence from indonesia. Global Journal of Business Research, 9(1), 1–13.
- Irfan, M., Santoso, B., & Effendi, L. (2016). Pengaruh partisipasi anggaran terhadap senjangan anggaran dengan asimetri informasi, penekanan anggaran dan komitmen organisasional sebagai variabel pemoderasi. Jurnal Akuntansi dan Investasi, 17(2), 158–175. https://doi.org/10.18196/jai.2016.0052.158-175
- Jermias, J., & Yigit, F. (2013). Budgetary participation in turkey: the effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance. Journal of International Accounting Research, 12(1), 29–54. https://doi.org/10.2308/jiar-50385
- Karakoc, E. Y., & Ozer, G. (2016). The budget-related antecedents of job performance. International Journal of Research in Business & Social SCience, 5(3), 38–53. https://doi.org/10.9761/jasss
- Kenis, I. (1979). Effect of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54(4), 707–721.
- Lau, C. M., Scully, G., & Lee, A. (2018). The effects of organizational politics on employee motivations to participate in target setting and employee budgetary participation. Journal of Business Research, 90, 247–259.
- https://doi.org/10.1016/j.jbusres.2018.05.002
- Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1965). The job(s) of management. Industrial Relationships, 97–110.
- Maiga, A. S., Nilsson, A., & Jacobs, F. A. (2014). Assessing the impact of budgetary participation on budgetary outcomes : the role of information technology for enhanced communication and activity-based costing. Jounal of Management Control. https://doi.org/10.1007/s00187-014-0191-9
- Medhayanti, N. P., & Suardana, K. A. (2015). Pengaruh partisipasi anggaran terhadap kinerja manajerial dengan self efficacy, desentralisasi, dan budaya organisasi sebagai variabel pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 1, 155–170.
- Mercurio, Z. A. (2015). Affective commitment as a core essence of organizational commitment : an integrative literature review. Human Resource Development Review, 1–26. https://doi.org/10.1177/1534484315603612
- Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The Accounting Review, 50(2), 274–284.
- Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behaviour, 14, 224–247.
- Murwaningsari, E. (2008). The role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. Gadjah Mada International Journal of Business, 10(2), 185–210.
- Nafarin, M. (2017). Penganggaran perusahaan. Edisi 3. Jakarta: Salemba Empat.
- Negara, I. G. J., & Gayatri. (2017). Pengaruh partisipasi anggaran, self-efficacy, sistem pengukuran kinerja, dan sistem reward pada kinerja mnajerial. E-Jurnal Akuntansi Universitas Udayana, 20, 2479–2508.
- Noor, I. H., & Othman, R. (2012). Budgetary participation: how it affects performance and commitment. Accountancy Business and the Public Interest, 53–73.
- Nuraini, A. L., & Rosyati. (2012). Pengaruh partisipasi anggaran dan informasi akuntansi terhadap kinerja manajerial: komitmen organisasi, gaya kepemimpinan, ketidakpastian tugas, ketidakpastian lingkungan, dan strategi bisnis sebagai variabel moderasi. Proceeding of Conference in Business, Accounting, and Management, 1(1), 99–120.
- Oluwalope, A. A., & Sunday, O. (2017). Impact of budgetary participation and organizational commitment on managerial performance in Nigeria. Accounting and Finance Research, 6(3), 48–55. https://doi.org/10.5430/afr.v6n3p48
- Patterson, M. G., West, M. A., Lawthom, R., & Nickell, S. (1997). Impact of people management practices on business performance. Issues in People Management, (Institute of Work Psychology, University of Sheffield. Institute of Personnel and Development, London, UK).
- Porter, L. W., Steers, R. M., & Mowday, R. T. (1974). Organizational commitment , job satisfaction , and turnover among psychiatric technicians. Journal of Applied Psychology, 59(5), 603–609.
- Robbins, S. P., & Judge, T. A. (2015) Organizational behaviour. 16th Edition. Edinburgh Gate: Pearson Education Limited.
- Rokhman, M. T. N. (2017). Improving managerial performance through participation role of budget preparation : a theoretical and empirical overview. Journal of Economics and Finance, 8(1), 39–43. https://doi.org/10.9790/5933-0801013943
- Rudhianto, H. (2010). Pengaruh komitmen organisasi dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran dan kinerja (studi empiris di Universitas Sebelas Maret). Tesis Program Pasca Sarjana Studi Akuntansi Universitas Sebelas Maret.
- Santos, A. C. dos, Lavarda, C. E. F., & Marcello, I. E. (2014). The relationship between cost management knowledge and budgetary participation with managers ’ performance. Review of Business Management, 16(50), 124–142. https://doi.org/10.7819/rbgn.v16i50.1236
- Saraswati, G. P., & Aisyah, M. N. (2015). Pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial dengan job relevant information sebagai variabel moderating (studi pada dinas pemerintah kota Yogyakarta). Jurnal Nominal, IV.
- Savitri, E., Ritonga, K., & Ayuni, R. (2015). Pengaruh partisipasi anggaran terhadap kinerja manajerial dengan kepuasan kerja dan pengetahuan manajemen biaya sebagai variabel moderating. Jurnal Ilmiah Ekonomi Dan Bisnis, 12(2), 166–181.
- Selvina, M., & Yuliansyah, Y. (2015). Relationships between budgetary participation and organizational commitment : mediated by reinforcement contingency evidence from the service sector industries. International Research Journal of Business Studies, 8(2), 69–80.
- Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49–76.
- Shields, M. D., & Young, S. M. (1994). Managing innovation costs : a study of cost conscious behavior by r & d professionals. Journal of Management Accounting Research.
- Sumarno, J. (2005). Pengaruh komitmen organisasi dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran dan kinerja manajerial (studi empiris pada kantor cabang perbankan indonesia di Jakarta). Jurnal Bisnis Strategi, 14(2).
- Wombacher, J. C., & Felfe, J. (2017). Dual commitment in the organization: effects of the interplay of team and organizational commitment on employee citizenship behaviour, efficacy beliefs, and turnover intentions. Journal of Vocational Behavior. https://doi.org/10.1016/j.jvb.2017.05.004
- Wong-On-Wing, B., Guo, L., & Lui, G. (2010). Intrinsic and extrinsic motivation and participation in budgeting : antecedents and consequences. Behavioral Research in Accounting, 22(2), 133–153. https://doi.org/10.2308/bria.2010.22.2.133
- Yogantara, K. K., & Wirakusuma, M. G. (2013). Pengaruh komitmen organisasi dan gaya kepemimpinan pada hubungan antara partisipasi anggaran dan kinerja manajerial BPR. E-Jurnal Akuntansi Universitas Udayana, 2, 261–280.
- Yuliansyah, Y., & Khan, A. A. (2017). A revisit of the participative budgeting and employees’ self-efficacy interrelationship – empirical evidence from Indonesia's public sector. International Review of Public Administration, 4659, 1–18. https://doi.org/10.1080/12294659.2017.1325584
- Zainuddin, S., & Zainal, D. (2012). The impact of intrinsic and extrinsic motivation on job performance in a participative budget setting : a research note. Journal of Accounting Perspectives, 5, 48–58.
References
Agbejule, A., & Saarikoski, L. (2006). The effect of cost management knowledge on the relationship between budgetary participation and managerial performance. The British Accounting Review, 38, 427–440. https://doi.org/10.1016/j.bar.2006.06.003
Arifuddin, Azis, F., & Kusumawati, A. (2017). Participation and goal clarity budget to performance apparatus with commitment and cultural organization as a moderating variable. World Journal of Social Sciences, 7(2), 24–37.
Blumberg, M., & Pringle, C. D. (1982). The missing opportunity in organizational research: some implications for a theory of work performance. The Academy of Management Review, 7(4), 560–569.
Brink, A. G., Coats, J. C., & Rankin, F. W. (2018). Who’s the boss ? The economic and behavioral implications of various characterizations of the superior in participative budgeting research. Journal of Accounting Literature, 41, 89–105. https://doi.org/10.1016/j.acclit.2018.03.004
Brownell, P. (1982). A field study examination of budgetary participation and locus of control. The Accounting Review, 57(4), 766–777.
Cheng, K., Chen, T., & Shih, N. (2014). The influence of budgetary participation by r & d managers on product innovation performances : the effect of trust , job satisfaction and information asymmetry. Asia Pacific Management Review, 19(2), 133–150. https://doi.org/10.6126/APMR.2014.19.2.02
Chong, V. K., & Strauss, R. (2017). Participative budgeting : the effects of budget emphasis , information asymmetry and procedural justice on slack – additional evidence. Asia-Pacific Management Accounting Journal, 12(1).
Colquitt, J. A., Lepine, J. A., & Wesson, M. J. (2017). Organizational behaviour: improving performance and commitment in workplace. fifth edition. New York: Mcgraw-Hill Education.
Derfuss, K. (2015). Reconsidering the participative budgeting–performance relation: a meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences. The British Accounting Review. https://doi.org/10.1016/j.bar.2015.07.001
Ernis, F., Sularso, R. A., & Wardayati, S. M. (2017). Pengaruh partisipasi anggaran terhadap kinerja manajerial melalui komitmen organisasi dan motivasi. Jurnal Bisnis Dan Manajemen, 11(2), 139–154.
Farahmita, A. (2016). Job satisfaction, cost management knowledge, budgetary participation, and their impact on performance. International Research Journal of Business Studies, 9(1), 15–29.
Ghozali, I., & Latan, H. (2014). Partial least squares: konsep, metode dan aplikasi menggunakan program WarpPLS 4.0 (Edition 2). Semarang: Universitas Diponegoro.
Gunawan, A. C., & Santioso, L. (2015). Pengaruh partisipasi anggaran terhadap kinerja motivasi sebagai variabel moderating ( studi empiris pada perusahaan manufaktur di Jakarta dan Tangerang ). Jurnal Akuntansi, XIX(1), 144–159.
Hariyanti, W., Purnamasari, P., & O, M. L. (2015). Pluriform motivation as antecedent and its relationships to budgeting participation and managerial performance (empirical study on manufacturing companies listed on Indonesian Stock Exchange). Procedia - Social and Behavioral Sciences, 211, 836–843. https://doi.org/10.1016/j.sbspro.2015.11.110
Hasan, H., Bz, F. S., & Indriani, M. (2018). The role of budgetary control on managerial performance in fertilizer companies in indonesia. Journal of Accounting Research, Organization, and Economics, 1(2), 138–148.
Indriani, M., & Nadirsyah. (2015). Interaction effect of budgetary participation and management accounting system on managerial performance: evidence from indonesia. Global Journal of Business Research, 9(1), 1–13.
Irfan, M., Santoso, B., & Effendi, L. (2016). Pengaruh partisipasi anggaran terhadap senjangan anggaran dengan asimetri informasi, penekanan anggaran dan komitmen organisasional sebagai variabel pemoderasi. Jurnal Akuntansi dan Investasi, 17(2), 158–175. https://doi.org/10.18196/jai.2016.0052.158-175
Jermias, J., & Yigit, F. (2013). Budgetary participation in turkey: the effects of information asymmetry, goal commitment, and role ambiguity on job satisfaction and performance. Journal of International Accounting Research, 12(1), 29–54. https://doi.org/10.2308/jiar-50385
Karakoc, E. Y., & Ozer, G. (2016). The budget-related antecedents of job performance. International Journal of Research in Business & Social SCience, 5(3), 38–53. https://doi.org/10.9761/jasss
Kenis, I. (1979). Effect of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54(4), 707–721.
Lau, C. M., Scully, G., & Lee, A. (2018). The effects of organizational politics on employee motivations to participate in target setting and employee budgetary participation. Journal of Business Research, 90, 247–259.
https://doi.org/10.1016/j.jbusres.2018.05.002
Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1965). The job(s) of management. Industrial Relationships, 97–110.
Maiga, A. S., Nilsson, A., & Jacobs, F. A. (2014). Assessing the impact of budgetary participation on budgetary outcomes : the role of information technology for enhanced communication and activity-based costing. Jounal of Management Control. https://doi.org/10.1007/s00187-014-0191-9
Medhayanti, N. P., & Suardana, K. A. (2015). Pengaruh partisipasi anggaran terhadap kinerja manajerial dengan self efficacy, desentralisasi, dan budaya organisasi sebagai variabel pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 1, 155–170.
Mercurio, Z. A. (2015). Affective commitment as a core essence of organizational commitment : an integrative literature review. Human Resource Development Review, 1–26. https://doi.org/10.1177/1534484315603612
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The Accounting Review, 50(2), 274–284.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behaviour, 14, 224–247.
Murwaningsari, E. (2008). The role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. Gadjah Mada International Journal of Business, 10(2), 185–210.
Nafarin, M. (2017). Penganggaran perusahaan. Edisi 3. Jakarta: Salemba Empat.
Negara, I. G. J., & Gayatri. (2017). Pengaruh partisipasi anggaran, self-efficacy, sistem pengukuran kinerja, dan sistem reward pada kinerja mnajerial. E-Jurnal Akuntansi Universitas Udayana, 20, 2479–2508.
Noor, I. H., & Othman, R. (2012). Budgetary participation: how it affects performance and commitment. Accountancy Business and the Public Interest, 53–73.
Nuraini, A. L., & Rosyati. (2012). Pengaruh partisipasi anggaran dan informasi akuntansi terhadap kinerja manajerial: komitmen organisasi, gaya kepemimpinan, ketidakpastian tugas, ketidakpastian lingkungan, dan strategi bisnis sebagai variabel moderasi. Proceeding of Conference in Business, Accounting, and Management, 1(1), 99–120.
Oluwalope, A. A., & Sunday, O. (2017). Impact of budgetary participation and organizational commitment on managerial performance in Nigeria. Accounting and Finance Research, 6(3), 48–55. https://doi.org/10.5430/afr.v6n3p48
Patterson, M. G., West, M. A., Lawthom, R., & Nickell, S. (1997). Impact of people management practices on business performance. Issues in People Management, (Institute of Work Psychology, University of Sheffield. Institute of Personnel and Development, London, UK).
Porter, L. W., Steers, R. M., & Mowday, R. T. (1974). Organizational commitment , job satisfaction , and turnover among psychiatric technicians. Journal of Applied Psychology, 59(5), 603–609.
Robbins, S. P., & Judge, T. A. (2015) Organizational behaviour. 16th Edition. Edinburgh Gate: Pearson Education Limited.
Rokhman, M. T. N. (2017). Improving managerial performance through participation role of budget preparation : a theoretical and empirical overview. Journal of Economics and Finance, 8(1), 39–43. https://doi.org/10.9790/5933-0801013943
Rudhianto, H. (2010). Pengaruh komitmen organisasi dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran dan kinerja (studi empiris di Universitas Sebelas Maret). Tesis Program Pasca Sarjana Studi Akuntansi Universitas Sebelas Maret.
Santos, A. C. dos, Lavarda, C. E. F., & Marcello, I. E. (2014). The relationship between cost management knowledge and budgetary participation with managers ’ performance. Review of Business Management, 16(50), 124–142. https://doi.org/10.7819/rbgn.v16i50.1236
Saraswati, G. P., & Aisyah, M. N. (2015). Pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial dengan job relevant information sebagai variabel moderating (studi pada dinas pemerintah kota Yogyakarta). Jurnal Nominal, IV.
Savitri, E., Ritonga, K., & Ayuni, R. (2015). Pengaruh partisipasi anggaran terhadap kinerja manajerial dengan kepuasan kerja dan pengetahuan manajemen biaya sebagai variabel moderating. Jurnal Ilmiah Ekonomi Dan Bisnis, 12(2), 166–181.
Selvina, M., & Yuliansyah, Y. (2015). Relationships between budgetary participation and organizational commitment : mediated by reinforcement contingency evidence from the service sector industries. International Research Journal of Business Studies, 8(2), 69–80.
Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49–76.
Shields, M. D., & Young, S. M. (1994). Managing innovation costs : a study of cost conscious behavior by r & d professionals. Journal of Management Accounting Research.
Sumarno, J. (2005). Pengaruh komitmen organisasi dan gaya kepemimpinan terhadap hubungan antara partisipasi anggaran dan kinerja manajerial (studi empiris pada kantor cabang perbankan indonesia di Jakarta). Jurnal Bisnis Strategi, 14(2).
Wombacher, J. C., & Felfe, J. (2017). Dual commitment in the organization: effects of the interplay of team and organizational commitment on employee citizenship behaviour, efficacy beliefs, and turnover intentions. Journal of Vocational Behavior. https://doi.org/10.1016/j.jvb.2017.05.004
Wong-On-Wing, B., Guo, L., & Lui, G. (2010). Intrinsic and extrinsic motivation and participation in budgeting : antecedents and consequences. Behavioral Research in Accounting, 22(2), 133–153. https://doi.org/10.2308/bria.2010.22.2.133
Yogantara, K. K., & Wirakusuma, M. G. (2013). Pengaruh komitmen organisasi dan gaya kepemimpinan pada hubungan antara partisipasi anggaran dan kinerja manajerial BPR. E-Jurnal Akuntansi Universitas Udayana, 2, 261–280.
Yuliansyah, Y., & Khan, A. A. (2017). A revisit of the participative budgeting and employees’ self-efficacy interrelationship – empirical evidence from Indonesia's public sector. International Review of Public Administration, 4659, 1–18. https://doi.org/10.1080/12294659.2017.1325584
Zainuddin, S., & Zainal, D. (2012). The impact of intrinsic and extrinsic motivation on job performance in a participative budget setting : a research note. Journal of Accounting Perspectives, 5, 48–58.