scholarly journals PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro)

2016 ◽  
Vol 13 (2) ◽  
pp. 125
Author(s):  
Hanifatuz Zahro ◽  
Indira Januarti
Keyword(s):  
Indirect Effects ◽  
Goal Commitment ◽  
Direct And Indirect Effects ◽  
Managerial Performance ◽  
Fairness Perception ◽  
Relationship Of ◽  
The Relationship ◽  
Performance Budget ◽  
Intervening Variables ◽  
Positive Effect

This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 189 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 72 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performance. The results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment. But budget participation didn’t has indirect effect to managerial performance with perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment as intervening variables

scholarly journals PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro)

2016 ◽  
Vol 13 (2) ◽  
pp. 125
Author(s):  
Hanifatuz Zahro ◽  
Indira Januarti
Keyword(s):  
Indirect Effects ◽  
Goal Commitment ◽  
Direct And Indirect Effects ◽  
Managerial Performance ◽  
Fairness Perception ◽  
Relationship Of ◽  
The Relationship ◽  
Performance Budget ◽  
Intervening Variables ◽  
Positive Effect

This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 189 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 72 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performance. The results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment. But budget participation didn’t has indirect effect to managerial performance with perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment as intervening variables

scholarly journals The Relationship between LGBT Executives and Firms’ Value and Financial Performance

2021 ◽  
Vol 14 (12) ◽  
pp. 596
Author(s):  
Isabel Costa Lourenço ◽  
Donatella Di Marco ◽  
Manuel Castelo Branco ◽  
Ana Isabel Lopes ◽  
Raquel Wille Sarquis ◽  
...  
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Indirect Effect ◽  
Indirect Effects ◽  
Firm Value ◽  
Direct And Indirect Effects ◽  
Leadership Positions ◽  
The Relationship ◽  
Positive Effect ◽  
Policies And Practices

Drawing on resource-based theory, we analyze the relationship between having LGBT executives in a firm’s leadership positions and its value and financial performance. The existence of LGBT executives is considered to be associated with employee and customer goodwill towards LGBT-friendly policies and practices and to lead to human capital and reputational benefits. Our findings suggest that there is a positive effect of the presence of LBGT executives on a firm’s value, both directly and indirectly, through its effect on the firm’s financial performance. We interpret this as suggesting that besides the direct effect of the existence of LGBT executives on a firm’s value, an indirect effect also exists, mediated through financial performance, presumably through the effect that this has on employee and customer goodwill towards LGBT-friendly policies and practices. As far as we are aware, our study is the first to examine the impacts of the presence of LGBT executives, as well as distinguish between its direct and indirect effects on firm value.

scholarly journals PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI

BISMA ◽  
2017 ◽  
Vol 11 (2) ◽  
pp. 139
Author(s):  
Frenni Ernis ◽  
Raden Andi Sularso ◽  
Siti Maria Wardayati
Keyword(s):  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Relevant Information ◽  
Equation Modeling ◽  
Managerial Performance ◽  
The Government ◽  
Performance Budget ◽  
Intervening Variables ◽  
Positive Effect

Abstract: This study aimed to analyze the effect of budget participation on managerial performance with organizational commitment and motivation as the intervening variables. Data were collected by distributing questionnaires to structural officials of the Government of Bondowoso Regency. The collected data were then analyzed using Structural Equation Modeling (SEM). Results showed that budget participation has significant and positive effect on managerial performance. Budget participation also has a positive and significant effect on organizational commitment and motivation. Results of the research also demonstrate that organizational commitment and motivation have positive and significant effects on managerial performance. Budget participation also affects managerial performance through organizational commitment and motivation. Keywords:     Budget Participation, Organizational Commitment, Motivation, Job Relevant Information, and Managerial Performance.

The Effect of Leadership Style and Organizational Culture on Employee Performance Through Job Satisfaction as an Intervening Variable at Telkom Indonesia Regional VII Division

2019 ◽  
Vol 1 (3) ◽  
pp. 37-50
Author(s):  
Ilham Himawan ◽  
Idrus Taba ◽  
Andi Reni
Keyword(s):  
Job Satisfaction ◽  
Organizational Culture ◽  
Leadership Style ◽  
Employee Performance ◽  
Primary Data ◽  
Full Time ◽  
Relationship Of ◽  
The Relationship ◽  
Intervening Variables ◽  
Positive Effect

This study aims to determine the relationship of leadership style and organizational culture on employee performance through job satisfaction as intervening variables in Telkom Indonesia Regional VII Division. The population of the study is based on managerial & staff job positions consisting of 62 respondences from 161 full-time employees of Indonesia state-owned telecommunication company, Telkom Indonesia Regional VII Division. This research used quantitive methods. The primary data were collected by the questionnaire as the instrument to prove the results of the study. By using Smart Partial Least Squares (PLS), the analysis of collected data revealed and to test the hypotheses. According to the findings of this research supported the positive effect of leadership style, organizational culture, and job satisfaction through employee performances. The hypotheses analysis in the study has no significant effect of leadership style on employee performance, whereas job satisfaction as partial mediating.

scholarly journals The Influence of the Debunker’s Identity and Emotional Expression on the Sharing Behavior of Debunking Information

2021 ◽  
Vol 12 ◽  
Author(s):  
Fan Chao ◽  
Xin Wang ◽  
Guang Yu
Keyword(s):  
Social Media ◽  
Emotional Expression ◽  
Indirect Effects ◽  
Direct And Indirect Effects ◽  
Suppression Effect ◽  
Mediating Role ◽  
The Relationship ◽  
Sharing Behavior ◽  
Positive Effect

Owing to the proliferation of rumors on social media, it is necessary to disseminate debunking information to minimize the harm caused by them. Using content analysis, sentiment analysis, and regression analysis, this study examined the mediating role of follower count in the relationship between the debunker’s identity and sharing behavior, and it explored the relationship between the text sentiment of debunking information and sharing behavior based on data on the spread of three rumors that circulated extensively on social media. Using an ordinary account as a reference, we found that the mediating or suppression effect (i.e., when direct and indirect effects are significant and opposite) of follower count in the relationship between debunker’s identity (celebrity, media, or government) and sharing behavior was significant. The three test identities (celebrity, media, and government) had more followers than the ordinary account, which resulted in a significant positive effect on the number of reposts. The debunker’s identity did not have a positive effect on the sharing of debunking information when controlling for mediating variables. Debunking information with emotional overtones (positive or negative) was shared more widely compared with information with neutral emotions, and the dominant emotional polarity was different in the three different rumors. These findings can contribute to the generation of debunking information content, which can aid in the development of effective communication strategies and improvement in the efficiency of crisis management.

scholarly journals PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PADA PT. BINA AVIA PERSADA

2015 ◽  
Vol 4 (2) ◽  
pp. 41
Author(s):  
Devis Lucky Pakasi
Keyword(s):  
Middle Managers ◽  
Flight Attendants ◽  
Analysis Model ◽  
Managerial Performance ◽  
Corporate Leaders ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

Influence of budget participation has attracted the attention of researchers in recent years. Some research on the relationship of budget participation on managerial performance indicates inconsistent results. This study aims to prove the existence and how the influence of budget participation on managerial performance.The object in this research is PT. Avia Bina Persada in the company is engaged in the scope of the airlines that provide short pelatian for prospective flight attendants and staff of the airlines. For the data used in this study was obtained from the perception of employees and corporate leaders involved in the preparation of the budget, including middle managers and ordinary employees lower managers. Data obtained through questionnaires to 20 employees and 10 managers with a total questionnaires were distributed to 30 sheets. The analysis model is a simple linear regression.The result is that the PT. Avia Bina Persada, a positive effect of budget participation on managerial performance. That is, the higher the participation, the budget will be higher the managerial performance.

scholarly journals The effect of budgetary participation on managerial performance: internal control and organizational commitments as intervening variables

2020 ◽  
Vol 1 (1) ◽  
pp. 39-51
Author(s):  
Hendrik Sastrawan ◽  
◽  
Fajar Gustiawaty Dewi ◽  
Yuliansyah Yuliansyah ◽  
◽  
...  
Keyword(s):  
Organizational Commitment ◽  
Internal Control ◽  
Survey Study ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
Plantation Company ◽  
The Relationship ◽  
Intervening Variables ◽  
Positive Effect ◽  
Budgeting Process

Purpose: This study aims to examine the effect of budgetary participation on managerial performance with internal control and organizational commitment as an intervening variable, in a state-owned plantation company, namely PT Perkebunan Nusantara VII. Research methodology: Using a questionnaire survey study for 100 respondents involved in the budgeting process at PT Perkebunan Nusantara VII, this study analyzed the data using SEM PLS, SmartPLS 3.2 software. Results: The results show that budgetary participation has a positive effect on managerial performance directly. Meanwhile, internal control is an intervening variable into the relationship between budgeting participation and managerial performance. On the contrary, organizational commitment is not proven as an intervening variable into the relationship between budgeting participation and managerial performance. Limitations: This study contributes to the management accounting literature and provides an overview of the effectiveness of regulations, policies and work programs that have been made by companies in improving managerial performance, particularly those relating to budgeting, internal control, and organizational commitment. Contribution: The study attempts to offer new insights on the influence of budgeting participation, internal control and organizational commitment, and other variables in improving managerial performance in state-owned plantation companies. Keywords: Budgeting participation, Managerial performance, Internal control, Organizational commitment

PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP PENINGKATAN KEPUASAN DAN LOYALITAS PELANGGAN PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA MAKASSAR

2019 ◽  
Vol 3 (2) ◽  
pp. 228-244 ◽  
Author(s):  
Muhammad Rezha Pahlawan ◽  
Nurlia Nurlia ◽  
Abdul Rahman Laba ◽  
Erlina Pakki ◽  
Hardiyono Hardiyono
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Product Quality ◽  
Customer Loyalty ◽  
Indirect Effects ◽  
Analysis Method ◽  
Water Company ◽  
The Relationship ◽  
Intervening Variables ◽  
Customer Satisfaction And Loyalty

This study aims to determine the effect of Product Quality and Service Quality on Increasing Customer Satisfaction and Loyalty in Makassar Municipal Water Company (PDAM) both directly and through intervening variables or indirect effects. This study uses a quantitative approach conducted with the aim to explain the position of the variables studied and the relationship between one variable with another variable. This research will explain the causal relationship between variables through hypothesis testing. In this study, the analysis method used is path analysis using the SmartPLS program. The results of this study found that directly the product quality had a positive and significant effect on customer satisfaction, service quality had a positive and significant effect on customer satisfaction, product quality had a positive and significant effect on customer loyalty, service quality had a positive and not significant effect on customer loyalty, customer satisfaction positive and significant effect on customer loyalty. The indirect effect of this research is product quality has a positive and significant effect on customer loyalty if mediated by customer satisfaction. Service quality also has a positive and significant effect on customer loyalty if mediated by customer satisfaction.

PENGARUH PELATIHAN DAN KOMPETENSI TERHADAP KINERJA KARYAWAN MELALUI MOTIVASI PADA PT. CIPTA KRIDA BAHARI JAKARTA DAN SUMATERA AREA

2016 ◽  
Vol 4 (3) ◽  
Author(s):  
Freddrick Tiagita Putra Baeha Waruwu, SE., MM.
Keyword(s):  
Empirical Evidence ◽  
Indirect Effects ◽  
Work Performance ◽  
Training Programs ◽  
Employee Performance ◽  
Descriptive Analysis ◽  
Employee Motivation ◽  
Direct And Indirect Effects ◽  
Dependent Variables ◽  
Positive Effect

The purpose of this study was to test and obtain empirical evidence about the direct and indirect effects of training and competence together to employees performance in PT. Cipta Krida Bahari. This study uses an explanatory approach Analysis and Descriptive Analysis, which aims to determine the effect of independent and dependent variables. Furthermore, the present invention will be described, by observation and research and describe the nature or the events ongoing at the time of the study and examine the causes of the symptoms. In this study examines the influence of variables of training, competence and motivation, simultaneously or partially on employee performance. The benefits of this research is that companies in improving the performance of employees through training programs, attention to improving the competence of employees, increase employee motivation, and in turn can help in improving the work (performance) of each individual employee. The results showed simultaneously and partially variable training and competency positive effect on employee motivation and improve employee performance

scholarly journals Who can enjoy the unavoidable emotional labor

2014 ◽  
Vol 27 (4) ◽  
pp. 719-742
Author(s):  
SeungGeun Baeck ◽  
KangHyun Shin ◽  
JongHyun Lee ◽  
ChangGoo Heo
Keyword(s):  
Work Engagement ◽  
Emotional Labor ◽  
Negative Emotion ◽  
Job Burnout ◽  
Self Monitoring ◽  
Main Effect ◽  
Relationship Of ◽  
Main Effects ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to examine the positive effect of self-monitoring among emotional display rules (fostering positive emotion(FPE) & suppressing negative emotion(SNE)) and consequential work attitude (job burnout & work engagement). A sample of 191 hotel employees were participated in this study and data were analyzed by SPSS. The results are as follows. First, the main effect of FPE on work engagement was supported, but the main effect of SNE on job burnout was not. Second, the main effects of self-monitoring on engagement and burnout were supported. Third, the moderation effects of self-monitoring which buffer the relationship of SNE on burnout and which facilitate the relationship FPE on engagement were significant. Finally, the implications and limitations were discussed.

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