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
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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.