The Mediating Effect of Accountability, Job-Relevant Information and Organizational Commitment on the Relationship between Budgetary Participation and Managerial Performance
dc.contributor.author | Ria, Nelly Sari | |
dc.contributor.author | Rita, Anugerah | |
dc.contributor.author | Kamaliah | |
dc.contributor.author | Vince, Ratnawati | |
dc.date.accessioned | 2014-11-10T02:39:02Z | |
dc.date.available | 2014-11-10T02:39:02Z | |
dc.date.issued | 2014-11-10 | |
dc.description.abstract | The objective of this paper is to report the findings of a study that examines how budgetary participation affect managerial performance. In this study we proposed that the effect of budgetary participation on managerial performance is indirect through the mediating variables of accountability, job relevant-information and organizational commitment. A model was developed and tested using a sample of 66 managers from one group of companies (7 companies) in Dumai, Indonesia. The results revealed the existence of a significant and positive association between budgetary participation on managerial performance through accountability and also a significant and positive association between budget participation and managerial performance through organizational commitment. However, contrary to hypothesis proposed the role of job-relevant information as a mediating variable can not be supported. Implication of the findings and suggestions for future research are discussed. Keywords: Budgetary Participation, Accountability, Job-Relevant Information, Organizational Commitment, Managerial Performance | en_US |
dc.identifier.other | Dody | |
dc.identifier.uri | http://repository.unri.ac.id/xmlui/handle/123456789/6525 | |
dc.subject | Accountability | en_US |
dc.subject | Managerial | en_US |
dc.subject | Mediating | en_US |
dc.title | The Mediating Effect of Accountability, Job-Relevant Information and Organizational Commitment on the Relationship between Budgetary Participation and Managerial Performance | en_US |
dc.type | UR-Scientific Work Lecturer | en_US |
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