期刊名称：International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN：2308-0337
电子版ISSN：2225-8329
出版年度：2014
期号：2363
页码：191-204
出版社：Human Resource Management Academic Research Society
摘要：This study aims to test the effect of participatory budgeting and procedural fairness on the manager's commitment and performance either have simultaneous or partial effect. The method of the research used was a survey method that conducted at the pawnshop in North Sumatra with the respondents of the managers in branch offices. The data used is primary data by collecting data through questionnaires. The analysis method used is descriptive-analytical verification. The effect model analyzed by using a structural equation model to analyze the pattern of causal relationships between variables and determine the direct, indirect and total effect of some variables. The results showed that participatory budgeting and procedural fairness simultaneously have a significant and positive effect on the manager’s commitment; participatory budgeting has a significant and positive effect on the manager’s commitment; procedural fairness has a significant and positive effect on the manager’s commitment; participatory budgeting, procedural fairness and manager’s commitment simultaneously has a significant and positive effect on the manager’s performance; the effect of participatory budgeting has a significant and positive effect on the manager’s performance; the procedural fairness has a significant and positive effect on the manager’s performance; the manager’s commitment has a significant and positive effect on the manager’s performance.
