/jurnalpengurusan Sun, 09 Oct 2022 06:51:16 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 /jurnalpengurusan/article/roles-of-fairness-in-the-relationship-between-performance-evaluation-systems-and-budget-gaming-behavior/?utm_source=rss&utm_medium=rss&utm_campaign=roles-of-fairness-in-the-relationship-between-performance-evaluation-systems-and-budget-gaming-behavior Sun, 09 Oct 2022 06:51:16 +0000 /jurnalpengurusan/?post_type=article&p=4232 Budget gaming is still an unsolved problem and requires a serious handling. The purpose of this study is to investigate if the perceptions of procedural fairness mediate the relationships between performance evaluation systems and budget gaming behavior. The survey was conducted on go public manufacturing companies in Indonesia with a division manager as a unit of analysis. A total of 128 samples were analyzed using Partial Least Square WarpPLS 3.0. The results show that procedural fairness significantly mediates the relation between non-financial measure and budget gaming. However, procedural fairness does not mediate the relationship between relative performance evaluation and budget gaming. This study supports goal setting theory, agency theory, and organizational justice theory which provide practical implications in terms of overcoming budget gaming through the use of non-financial performance measures.

]]> /jurnalpengurusan/article/the-role-of-trust-in-budgeting-processes-and-managerial-performance-an-empirical-study-in-the-local-government-of-aceh-indonesia/?utm_source=rss&utm_medium=rss&utm_campaign=the-role-of-trust-in-budgeting-processes-and-managerial-performance-an-empirical-study-in-the-local-government-of-aceh-indonesia Sat, 08 Oct 2022 13:43:45 +0000 /jurnalpengurusan/?post_type=article&p=2729 The purpose of this study is to investigate a comprehensive model of the relationships between budget participation, procedural fairness, distributive fairness, managerial trust, goal commitment and managerial performance. The analysis using the structural equation model (SEM) is based on 347 individuals who are involved in the budgeting at Regional Apparatus Work Unit (SKPD) in Aceh Province, Indonesia. The results show that participation significantly influences procedural fairness which then managerial trust. Participation however do not influence distribution fairness. The findings also indicate that managerial trust influences budget goals commitment which subsequently enhances managerial performance. It also suggests that increased participation in budgeting fosters a sense of procedural fairness, which in turn increases managerial trust and budget goals commitment which enhances managerial performance. This study is useful in providing an input for local government to design an effective budget planning control process in which procedural fairness can be increased through participation in the process of budgeting and participation becomes a means in the process of increasing trust in management.

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