首页    期刊浏览 2024年10月07日 星期一
登录注册

文章基本信息

  • 标题:Analisis Hubungan Penganggaran Partisipatif dan Kinerja: Pengujian Efek Mediasi Keadilan Persepsian dan Komitmen pada Lembaga Hukum Sektor Publik di Indonesia
  • 其他标题:Analisis Hubungan Penganggaran Partisipatif dan Kinerja: Pengujian Efek Mediasi Keadilan Persepsian dan Komitmen pada Lembaga Hukum Sektor Publik di Indonesia
  • 本地全文:下载
  • 作者:Rahmia Hasniasari ; Mahfud Sholihin
  • 期刊名称:Jurnal Akuntansi dan Keuangan
  • 印刷版ISSN:1411-0288
  • 出版年度:2014
  • 卷号:16
  • 期号:1
  • 页码:23-32
  • DOI:10.9744/jak.16.1.23-32
  • 语种:English
  • 出版社:Universitas Kristen Petra
  • 摘要: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.
  • 关键词:behavioral accounting; participative budgeting; perceived justice; commitment; performance.
国家哲学社会科学文献中心版权所有