IDEAS home Printed from https://ideas.repec.org/a/hur/ijaraf/v4y2014i4p191-204.html
   My bibliography  Save this article

An Analysis on the Impact of Participatory Budgeting and Procedural Fairness Toward Manager’s Commitment and Performance

Author

Listed:
  • Widia Astuty

Abstract

This study aims to test the effect of participatory budgeting and procedural fairness on the manager's commitment and performance either have simultaneous or partial effect. The method of the research used was a survey method that conducted at the pawnshop in North Sumatra with the respondents of the managers in branch offices. The data used is primary data by collecting data through questionnaires. The analysis method used is descriptive-analytical verification. The effect model analyzed by using a structural equation model to analyze the pattern of causal relationships between variables and determine the direct, indirect and total effect of some variables. The results showed that participatory budgeting and procedural fairness simultaneously have a significant and positive effect on the manager’s commitment; participatory budgeting has a significant and positive effect on the manager’s commitment; procedural fairness has a significant and positive effect on the manager’s commitment; participatory budgeting, procedural fairness and manager’s commitment simultaneously has a significant and positive effect on the manager’s performance; the effect of participatory budgeting has a significant and positive effect on the manager’s performance; the procedural fairness has a significant and positive effect on the manager’s performance; the manager’s commitment has a significant and positive effect on the manager’s performance.

Suggested Citation

  • Widia Astuty, 2014. "An Analysis on the Impact of Participatory Budgeting and Procedural Fairness Toward Manager’s Commitment and Performance," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(4), pages 191-204, October.
    • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:4:p:191-204
    as

    Download full text from publisher

    File URL: http://hrmars.com/hrmars_papers/Article_18_An_Analysis_on_the_Impact_of_Participatory_(1).pdf
    Download Restriction: no
    File URL: http://hrmars.com/hrmars_papers/Article_18_An_Analysis_on_the_Impact_of_Participatory_(1).pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:4:y:2014:i:4:p:191-204. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hassan Danial Aslam (email available below). General contact details of provider: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.