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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Jurnal Ilmu Politik dan Komunikasi Kajian Akuntansi Journal of Accounting Auditing and Business International Journal of Financial, Accounting, and Management Khazanah Sosial JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Journal Of Human And Education (JAHE) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi e-Jurnal Apresiasi Ekonomi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi
Dede Abdul Hasyir
Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Effect of Interactive Performance Measurement System and Participatory Budgeting on Job Challenge and Their Impact on Managerial Performance Aditya, Fadly; Dahlan, Muhammad; Hasyir, Dede Abdul
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2345

Abstract

This research was conducted on State-Owned Enterprises in Indonesia. This study aims to determine the relationship between interactive performance measurement systems, participatory budgeting and managerial performance, as well as how the role of job challenges on other variables. By using primary data. Purposive sampling is used to determine the sample. The sample used in this study was 37 middle-level managers in SOEs in Indonesian. The analytical method used is the partial least squares structural equation modeling (PLS-SEM) method with SmartPLS. The results showed that the interactive performance measurement system and participatory budgeting had a significant positive effect on managerial performance either directly or indirectly mediated by job challenges.
Co-Authors Aat Ruchiat Nugraha Adi Nugraha Aditya, Fadly Ahmad Choibar Tridakusumah Budiman, Lucky Satria Diah Fatma Sjoraida Dika Supyandi Dini, Fanji Indra Julian Hamzah Ritchi Harry Suharman Iriana Bakti Kusmana, Muhammad Iqbal Lastri Meito Nababan M. Fatah Wiyatna Mahra Arari Heryanto Mandira, Alif Memed Sueb Muhammad Dahlan Muhammad Yusuf Shalihin Mulyani Mulyani Nabilla Aufa Utari Nisa, Farhatun Pera - Yulianingsih Regina Calista Anjanie Rizal Alfian Saputra, Jumadil Shaka, Kalila Adara Sianturi, Fitri Leris Febriana Suharman, Harry Syahirah, Sheila Najla Yadiati, Winwin Yanti Setianti Yesri, Alvi Rahmi Zara Sita N. Zarkasyi, Wahyudin