Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Business Accounting Review
Eduardus - Hartono
Universitas Kristen Petra
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Budget Participation Terhadap Managerial Performance Melalui Procedural Fairness Sebagai Variabel Intervening Eduardus - Hartono; Josua - Tarigan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Companies are faced with the pressures of globalization that requires new management strategic plan to maintain business organization. In Surabaya City, the competitiveness of business development is quite high, according to Surabaya city website as saying that Surabaya became the center of business and trade activities. One management technique that can be used is the budget. In preparing a budget, communication is needed between supervisors and subordinates to inform each other. Therefore, it is necessary to have participation in the making of a budget.This study aimed to examine the influence of budget participation to managerial performance through procedural fairness as an intervening variable. The type of data in this research was quantitative; the source of the data used was primary data. Data were collected by spreading questionnaires. This research using 135 samples consisting of 45 companies located in the region of Surabaya and around Surabaya with 3 respondents who have positions as manager. The hypotheses in this study were tested using the software Partial Least Square (PLS). Budget participation showed the affect on procedural fairness and managerial performance.
Co-Authors Josua - Tarigan