SHELLY FEBRIANA KARTASARI, 041217147302 and Bambang Tjahjadi, - and I Made Narsa, - (2019) Keselarasan anggaran dan kinerja manajerial: peran mediasi keadilan anggaran. Jurnal Ekonomi dan Bisnis, 22 (2). pp. 205-230. ISSN pISSN: 1979-6471; eISSN : 2528-0147

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Abstract

This study aims to the test mediating role of budgetary fairness in the relationship between budget congruence and managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of manufacturing companies in East Java Province. The research sample was selected using the Slovin formula at a level of confidence 5%. The sample analyzed were 616 questionnaire. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that procedural fairness and distributive fairness mediated the effect of Keselarasan anggaran on managerial performance.

Item Type:	Article
Uncontrolled Keywords:	budget congruence, procedural fairness, distributive fairness, managerial performance
Subjects:	H Social Sciences H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2005-2216 Income and expenditure. Budget
Divisions:	04. Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Akuntansi
Creators:	Creators NIM SHELLY FEBRIANA KARTASARI, 041217147302 UNSPECIFIED Bambang Tjahjadi, - NIDN0004025702 I Made Narsa, - NIDN0027066503
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	11 Jan 2023 03:13
Last Modified:	11 Jan 2023 03:13
URI:	http://repository.unair.ac.id/id/eprint/119505
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