scholarly journals The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship between Budgetary Participation and Managerial Performance

2008 ◽  
Vol 10 (2) ◽  
pp. 185 ◽  
Author(s):  
Etty Murwaningsari
Keyword(s):  
Organizational Commitment ◽  
Procedural Justice ◽  
Mail Survey ◽  
Primary Data ◽  
Survey Method ◽  
Managerial Performance ◽  
Subsequent Test ◽  
Budgetary Participation ◽  
The Relationship

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.

scholarly journals Role of Organizational Commitment in Mediating between Budget Participation and Managerial Performance

2021 ◽  
Vol 8 (1) ◽  
pp. 105
Author(s):  
Retno Paryati
Keyword(s):  
Organizational Commitment ◽  
Linear Regression Analysis ◽  
Private University ◽  
Simple Linear Regression ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City ◽  
University Officials

The purpose of this study was to examine the role of organizational commitment in mediating the relationship between budgetary participation and managerial performance in academic officials at private universities in Bandung. This type of research is explanatory research. The sample in this study was 132 private university officials in the city of Bandung. In this study, the data collection method was a questionnaire, and the data analysis used in this study was simple linear regression analysis. The results show that. Budget participation, organizational commitment, and managerial performance are in a suitable category and positively affect. While organizational commitment can mediate the relationship between budgetary participation and managerial performance, one of the commitment dimensions does not affect, namely, continuity commitment.

scholarly journals Evidence of the relationship between budgetary participation, organizational commitment and managerial performance

2020 ◽  
Vol 13 (5) ◽  
pp. 997-1016
Author(s):  
Andreia Acássia Guidini ◽  
Vinicius Costa da Silva Zonatto ◽  
Larissa Degenhart
Keyword(s):  
Organizational Commitment ◽  
Use Of Self ◽  
Managerial Performance ◽  
Work Related ◽  
Budgetary Participation ◽  
The Individual ◽  
Descriptive Survey ◽  
The Relationship ◽  
Budgeting Process

Purpose – This research objective to investigate the relations between budgetary participation, organizational commitment and managerial performance.Design/methodology/approach – A descriptive, survey and quantitative study was carried out, based on trajectory analysis and with data from 150 managers with budgetary responsibilities of the largest Brazilian export companies in the business.Findings – The results reveal that budgetary participation influences managerial performance in two ways: directly, as a result of managers 'involvement and influence in the budgeting process, and indirectly, when managers' commitment to the organization increases due to their participation and involvement in budgetary definitions.Research limitations/implications – The limitation of the use of self-reported measures to measure the proposed relationships is highlighted. This research indicates that behavioral aspects related to the budgeting process, have significant implications for work-related results.Practical implications – The results suggest that organizations should allow the participation of managers in setting goals and budget objectives, as this action triggers a greater commitment of the individual to the organization and better performance in the work.Social implications – The findings can help organizations to understand factors that can be improved in the organization so that employees feel committed to the company in which they operate and consequently present better budgetary participation and performance.Originality/value – This research sought to expand the existing discussion in the accounting literature on the role of budgetary processes and their implications for organizational commitment and managerial performance in budgetary activities.

scholarly journals Impact of Budgetary Participation and Organizational Commitment on Managerial Performance in Nigeria

2017 ◽  
Vol 6 (3) ◽  
pp. 48 ◽  
Author(s):  
Adenuga Abiola Oluwalope ◽  
Ojediran Sunday
Keyword(s):  
Organizational Commitment ◽  
Social Science ◽  
Business Environment ◽  
Primary Data ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
Work Done ◽  
The Relationship ◽  
Positive Impacts

Following the prevailing uncertainties in Nigerian business environment, managers and stakeholders require the need to be poised, prepared and plan to compete favourably under the rapidly shifting condition in order to remain relevant and profitable. This study examines the relationship between budget participation, organizational commitment and managerial performance in Nigeria. Primary data were obtained from copies of questionnaire distributed to members of staff at managerial levels at Nestle NIG-food, Nigerian Breweries-drinks, Flour mills-food, 7up Bottling company-drinks, Cadbury-food, Unilever-food, Vitafoam NIG-others categorized based on the nature of their business and analysed through use of Statistical Package of Social Science (SPSS, Version 20) as correlation and regression were used to evaluate relationships among variables. Findings revealed that participation in budget activities and commitment to work done by individuals in an organization positively impacts managerial performance, hence this assertion cannot be overlooked or ignored as it supports the empirical body of positive impacts. It is therefore recommended that organizations should engage in activities that will promote budget participation and commitment and also consider other processes and events that could be explored upon towards enhancing managerial performance.

scholarly journals The Moderating Effect of Procedural Justice on the Effectiveness of the Balanced Scorecard in Improving Managerial Performance through Organizational Commitment

2010 ◽  
Vol 12 (3) ◽  
pp. 415
Author(s):  
Supriyadi Supriyadi
Keyword(s):  
Organizational Commitment ◽  
Procedural Justice ◽  
Balanced Scorecard ◽  
Moderating Effect ◽  
Managerial Performance ◽  
Financial Measures ◽  
The Balanced Scorecard ◽  
Nonfinancial Measures ◽  
The Impact ◽  
The Relationship

This study extends prior studies on the effectiveness of theBalanced Scorecard (BSC) to improve managerial performancedone by Lau and Mosser (2008) and Lau and Sholihin (2005).Specifically, the study empirically tests the moderating effects ofprocedural justice on the relationship between the financial andnonfinancial dimensions of BSC and managerial performance. Italso tests the impact of organizational commitment on performance.Based on survey data from 76 respondents, the results indicate thatperceived procedural justice in the use financial and nonfinancialdimensions of the BSC is associated with managers’ organizationalcommitment. It further finds that organizational commitment ispositively related to performance. The study extends the literatureby providing empirical evidence about the moderating effect ofprocedural justice on the relationship between the financial andnonfinancial dimensions of BSC and organizational commitment.Keywords: balanced scorecard; organizational commitment; financial measures;managerial performance; moderating effect; nonfinancial measures;procedural justice

scholarly journals Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Motivasi, Komitmen Organisasi, dan Job relevant information (JRI) sebagai Variabel Moderating pada Perguruan Tinggi Swasta di Provinsi Gorontalo

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Regina Amalia Bumulo ◽  
Lintje Kalangi ◽  
Jessy Warongan
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Quantitative Research ◽  
Private Universities ◽  
Relevant Information ◽  
Survey Method ◽  
Managerial Performance ◽  
Budgetary Participation

Abstract. This research is intended to analyze the effect of budgetary participation on managerial performance, and to analyze if motivation, organizational commitment, and job relevant information are able to moderate, in terms of strengthen the effect of budgetary participation, on managerial performance in private universities in Gorontalo Province. This is a quantitative research. It employed survey method. The data were collected by distributing questionnaires to 129 respondents who are structurally positioned of those private universities. Data were analysed by moderated regression analysis (MRA). Results have shown that: (1) Budgetary participation has a positive and significant effect on managerial performance, (2) Motivation does not strengthen the effect of budgetary participation on managerial performance, (3) Organizational commitment does not strengthen the effect of budgetary participation on managerial performance, (4) Job relevant information weaken the effect of budgetary participation on managerial performance.Keywords: Budgetary Participation, Managerial Performance, Motivation, Organizational Commitment, Job Relevant InformationAbstrak. Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial, serta apakah motivasi, komitmen organisasi, dan job relevant information memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pimpinan Perguruan Tinggi Swasta di Provinsi Gorontalo. Penelitian ini menggunakan metode survey dengan pendekatan asosiatif kuantitatif. Data diperoleh dengan cara penyebaran kuesioner kepada 129 responden yang merupakan para pejabat struktural Perguruan Tinggi Swasta di Provinsi Gorontalo. Teknik analisis data yang digunakan adalah moderated regression analysis (MRA). Berdasarkan hasil analisis data dapat disimpulkan bahwa: (1) Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. (2) Motivasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (3) Komitmen organisasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (4) Job relevant information memperlemah pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial.Kata kunci: Partisipasi Penyusunan Anggaran, Kinerja Manajerial, Motivasi, Komitmen Organisasi, Job Relevant Information

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING

2020 ◽  
Vol 2 (2) ◽  
pp. 185-228
Author(s):  
Usman Rahman ◽  
Basri Modding ◽  
Amiruddin Amiruddin
Keyword(s):  
Quantitative Methods ◽  
Sampling Method ◽  
Relevant Information ◽  
Primary Data ◽  
Managerial Performance ◽  
Sampling Formula ◽  
Budgetary Participation ◽  
Independent Variable ◽  
The Relationship ◽  
Test Result

This study aims to determine and test empirically the influence of budgetary participation on managerial performance with Job Relevant Information as a moderating variable. The variables used in this research are the participation of budget preparation as independent variable, and Job Relevant Information as moderating variable, while the implementation of managerial performance as dependent variable. This study uses quantitative methods because it emphasizes the testing of theories through the measurement of research variables with and perform data analysis with statistical procedures. The type of data used in this study is the primary data. Primary data was obtained from the distribution of questionnaires to several OPD Kabupaten Pinrang. Sampling method used is by using the sampling formula with the sample obtained as many as 176 respondents. Hypothesis testing was done by using multiple regression statistic test and regression analysis of moderation with residual approach. The results showed that the participation of budget preparation has a positive and significant effect on managerial performance. Based on criteria of moderating variable from result of MRA, job relevant information in this research is moderating variable. Job relevant information strengthens the relationship between budgetary participation with managerial performance as seen from t test result and anova test after input interaction variable, it is known that probability significance above 0,05 is significant.

scholarly journals Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Rumah Sakit Pekanbaru

2016 ◽  
Vol 2 (1) ◽  
pp. 12-17
Author(s):  
Faizah Kamilah
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Multiple Regression ◽  
Primary Data ◽  
Survey Method ◽  
Questionnaire Data ◽  
Analysis Method ◽  
Collection Method ◽  
Managerial Performance ◽  
The City

Abstract: This study was conducted using a survey method to Hospitals in the city of Pekanbaru. This study aims to examine the effect of budget participation on managerial performance and organizational commitment as moderating variable in the hospital in Pekanbaru. The population in this study was 21 Hospital in Pekanbaru. Data collected by distributing questionnaires to 84 respondents, but only 80 questionnaires that can be used in this study. The type of data used are primary data to the data collection method using a questionnaire. Data analysis method used in this study is multiple regression (multiple regression). These results indicate that the effect of budget participation on managerial performance with 0.002 significance (alpha 0.05). Organizational commitment can moderate the effect of budget participation on managerial performance with a significance of 0.000 (alpha 0.05). Keywords: Budget Participation, Organizational Commitment, Manajerial Performance.

scholarly journals The Influence of Transformational Leadership on Organizational Commitment and Job Satisfaction with Procedural Justice as Mediating Variable

2018 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Rico Saktiawan Jaya
Keyword(s):  
Job Satisfaction ◽  
Transformational Leadership ◽  
Organizational Commitment ◽  
Procedural Justice ◽  
Survey Method ◽  
Hierarchical Regression ◽  
Questionnaire Data ◽  
Regression Methods ◽  
Principles Of Justice

The purpose of this research is to test the influence of transformational leadership on organizational commitment and job satisfaction with procedural justice as mediating variable. The role of the leader is very important given the nature of the leadership taken by these leaders can exert influence on employee commitment and job satisfaction, building on the principles of justice. This study uses a quantitative approach using a survey method and questionnaire instruments. Sampling of this research using purposive sampling that employees who have worked at least two years and subordinate superintendent in Coal and Processing Handling Division (CPHD) PT KPC. Hypothesis testing is conducted using hierarchical regression methods to test mediation in accordance with the rules of Baron and Kenny (1986). Questionnaire data processing taken by SPSS Statistics 21. The results of this study indicate that procedural justice is partially mediates the influence of transformational leadership on organizational commitment and job satisfaction.

scholarly journals ANALISIS PENGARUH PERAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MODERASI LOCUS OF CONTROL DAN BUDAYA ORGANISASI (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kota Semarang)

2014 ◽  
Vol 2 (1) ◽  
pp. 41
Author(s):  
Rahardja Rahardja ◽  
Irsad Andriyanto
Keyword(s):  
Organizational Culture ◽  
Locus Of Control ◽  
Good Governance ◽  
Positive Influence ◽  
Moderating Effects ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
The Relationship

This study was aimed to analyze the role of locus of control and organizational culture on the relationship between budgetary participation and managerial performance. Participation budget has been empirically tested positive influence on managerial performance. The study provides further explanation of the relationship by testing the moderating effects of locus of control and organizational culture, especially at the level of Satuan Kerja Perangkat Daerah (SKPD) Municipality of Semarang. The results showed that locus of control and organizational culture moderate the effect of budget participation on the performance majarial. The results of this study are expected to provide solutions in increasing performance on education so as to create good governance. The results of this study will contribute to the research-previous research, strengthen existing research concerning the relationship influence of budget participation and managerial performance, and to clarify the contingency factors that locus of control and organizational culture. <br />

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