PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro) [PDF]
Jurnal Akuntansi dan Auditing, 2016 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
Hanifatuz Zahro, Indira Januarti
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Budgetary participation and organizational performance in Chinese public hospitals: facilitation or inhibition? [PDF]
Frontiers in Public HealthIntroductionAgainst the backdrop of deepening China’s medical and health system reform, public hospitals are responsible for improving modern hospital management systems.
Qiwen Jiang +3 more
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Public Participation in the Budget Process: Theory and Methodology
Управленческое консультирование, 2023 This article analyzes various approaches to understanding public participation in the budget process of foreign and domestic researchers. In the context of the target approach, aspects related to understanding the goals of introducing public ...
D. T. Dzgoeva, I. S. Romanov
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Jurnal Akuntansi Kontemporer, 2013 This study wanted to examine the influence of organizational commitment, leadership style and the uncertainty of the environment on the relationship between budget participation with managerial performance.
Riandy Sugiharto Cahyadi, Jesica Handoko
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Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi [PDF]
Jurnal Akuntansi dan Investasi, 2016 This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment.
Muh. Irfan, Budi Santoso, Lukman Effendi
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Budget Participation and Budget Goal Commitment: Does Religiosity Play a Role?
Asian Journal of Accounting Perspectives, 2022 Research aim: This paper investigates whether religiosity, within a goal-setting context, affects goal commitment as well as moderates budget participation and budget goal commitment relationship. Design/Methodology/ Approach: A questionnaire survey was
Ruzita Jusoh +2 more
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Budgetary Participation, Budget Goal Commitment, Hospital Managers’ Use of Budget Information and Budgetary Performance: Evidence from Comparison Clinical and Nonclinical Managers [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical and nonclinical managers ...
Gholamhossein Mahdavi +2 more
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Research in Management and Accounting, 2021 This study empirically examines the effect of budget participation on managerial performance and the moderating effect of cost management knowledge on the effect of budget participation on managerial performance.
Sharon Kristiani
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International Journal of Academe and Industry Research, 2023 Budgets are important for owners and management in planning, controlling and serving as the basis for measuring performance. In the budgeting process, management often acts unethically, such as making budgetary slack and manipulating data.
Vega Febryandoko, Yenni Carolina
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Partisipasi Anggaran dan Kinerja Managerial di Pemerintah Daerah: Anteseden dan Pemediasi
Journal of Accounting and Investment, 2017 Budget participation has an important role especially in the local government. A higher motivation and commitment will created through budget participation in order improving performance.
Nur Laila Yuliani, Barkah Susanto
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